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(11) In this section “urban development corporation” means a
corporation established by an order under section 135 of the Local
Government, Planning and Land Act 1980.

52 In section 424(1) (interpretation) in the definition of “functional body” after
5paragraph (a) insert—

(aa) a Mayoral development corporation;.

Freedom of Information Act 2000 (c. 36)Freedom of Information Act 2000 (c. 36)

53 In Part 2 of Schedule 1 to the Freedom of Information Act 2000 (public
authorities: local government) after paragraph 35C insert—

35D 10A Mayoral development corporation established under section
197 of the Localism Act 2011.

Planning and Compulsory Purchase Act 2004 (c. 5)Planning and Compulsory Purchase Act 2004 (c. 5)

54 The Planning and Compulsory Purchase Act 2004 is amended as follows.

55 In section 24 (if local planning authority are a London borough, local
15development documents must be in general conformity with the spatial
development strategy) in subsections (1)(b) and (4) after “are a London
borough” insert “or a Mayoral development corporation”.

56 (1) Amend section 37 (interpretation of Part 2) as follows.

(2) After subsection (5) insert—

(5ZA) 20Subsection (4) must also be construed subject to any order under
section 197(2) of the Localism Act 2011 so far as providing that a
Mayoral development corporation is, as regards an area, to be the
local planning authority for some or all of the purposes of this Part
in relation to some or all kinds of development.

(5ZB) 25Where such an order makes such provision, that MDC is, in relation
to the kinds of development concerned, the local planning authority
for the area and purposes concerned in place of any authority who,
in relation to those kinds of development, would otherwise be the
local planning authority for that area and those purposes.

(3) 30In subsection (5A) (definition of “local planning authority” has effect subject
to any order providing for the Homes and Communities Agency to be the
local planning authority) for “also be construed” substitute “additionally be
construed, and subsection (5ZB) must be construed,”.

National Health Service Act 2006 (c. 41)National Health Service Act 2006 (c. 41)

57 35In section 256(2) of the National Health Service Act 2006 (Primary Care Trust
may make payments to listed bodies in connection with provision of
housing accommodation) after paragraph (c) insert—

(ca) a Mayoral development corporation,.

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Crossrail Act 2008 (c. 18)2008 (c. 18)

58 In paragraph 8(8)(a) of Schedule 2 to the Crossrail Act 2008 (“public sewer
or drain” includes one owned by certain public bodies) after “an urban
development corporation” insert “, a Mayoral development corporation”.

5Planning Act 2008 (c. 29)2008 (c. 29)

59 The Planning Act 2008 is amended as follows.

60 In section 129(1) (section 128(2) does not apply to acquisition by a listed
body) after paragraph (c) insert—

(ca) a Mayoral development corporation;.

61 (1) 10Amend section 206 (provision about charging community infrastructure
levy) is amended as follows.

(2) In subsection (5)(a) (“local planning authority” has the meaning given by
section 37 of the Planning and Compulsory Purchase Act 2004) after “to
England,” insert “except that a Mayoral development corporation is a local
15planning authority for the purposes of this section only if it is the local
planning authority for all purposes of Part 2 of PCPA 2004 in respect of the
whole of its area and all kinds of development,”.

(3) After subsection (5) insert—

(6) CIL regulations may make transitional provision in connection with,
20or in anticipation of, a Mayoral development corporation—

(a) becoming a charging authority as a result of the operation of
subsection (2), or

(b) ceasing to be a charging authority as a result of the operation
of that subsection.

25Equality Act 2010 (c. 15)2010 (c. 15)

62 In Part 1 of Schedule 19 to the Equality Act 2010 (public authorities) after the
entry for Transport for London insert—

Section 224

SCHEDULE 23 30The London Environment Strategy: minor and consequential amendments of
the Greater London Authority Act 1999

General

1 The Greater London Authority Act 1999 is amended as follows.

2 (1) Section 41 (general duties of the Mayor in relation to his strategies) is
35amended as follows.

(2) In subsection (1)—

(a) after paragraph (c) insert—

(ca) the London Environment Strategy,, and

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(b) omit paragraphs (d) to (g).

(3) Omit subsection (11).

Biodiversity

3 (1) Section 352 (Mayor’s biodiversity action plan) is amended as follows.

(2) 5For the heading substitute “The London Environment Strategy:
biodiversity”.

(3) In subsection (2)—

(a) for “The London Biodiversity Action Plan” (in the opening words)
substitute “The provisions of the London Environment Strategy
10dealing with biodiversity”,

(b) in paragraph (c), for “the London Biodiversity Action Plan”
substitute “those provisions of the London Environment Strategy”
and for “is required to consult” substitute “has consulted or intends
to consult”, and

(c) 15in paragraph (d), for “the London Biodiversity Action Plan”
substitute “those provisions of the London Environment Strategy”
and for “is required to be consulted by the Mayor” substitute “who
the Mayor has consulted or intends to consult”.

(4) In subsection (4), in the opening words, for “London Biodiversity Action
20Plan” substitute “the provisions of the London Environment Strategy
dealing with biodiversity”.

(5) Omit subsections (1), (3), (4)(b) (with the preceding “and”), (5) and (6).

Municipal waste management

4 (1) Section 353 (municipal waste management strategy) is amended as follows.

(2) 25For the heading substitute “The London Environment Strategy: municipal
waste management”.

(3) In subsections (2), (3A) and (4) for “municipal waste management strategy”
(in each place) substitute “provisions of the London Environment Strategy
dealing with municipal waste management”.

(4) 30Omit subsections (1), (4)(b) (with the preceding “and”) and (5) to (7).

5 (1) Section 354 (directions by the Secretary of State) is amended as follows.

(2) In subsection (1)—

(a) for “either of the conditions” substitute “the condition”, and

(b) for “municipal waste management strategy” substitute “provisions
35of the London Environment Strategy dealing with municipal waste
management”.

(3) In subsection (2)—

(a) omit paragraph (a); and

(b) in paragraph (b), for “municipal waste management strategy”
40substitute “provisions of the London Environment Strategy dealing
with municipal waste management”.

6 In—

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(a) section 355(1), (3) and (7)(c) (duties of waste collection authorities
etc),

(b) section 356(1) (directions by the Mayor),

(c) section 356A(5) (London Waste and Recycling Board),

(d) 5section 357(5) (information about existing waste contracts), and

(e) section 358(3) (information about new waste contracts),

for “municipal waste management strategy” (in each place) substitute
“provisions of the London Environment Strategy dealing with municipal
waste management”.

7 10In section 355(7)(duties of waste collection authorities etc), in the words after
paragraph (c), omit the words “of the strategy”.

Climate change mitigation and energy

8 (1) Section 361B (the London climate change mitigation and energy strategy) is
amended as follows.

(2) 15For the heading substitute “The London Environment Strategy: climate
change mitigation and energy”.

(3) In subsection (2), for “London climate change mitigation and energy
strategy” substitute “provisions of the London Environment Strategy
dealing with climate change mitigation and energy”.

(4) 20In subsection (3), for “strategy” substitute “provisions dealing with climate
change mitigation and energy”.

(5) In subsection (4), for “strategy” substitute “the provisions dealing with
climate change mitigation and energy”.

(6) In subsection (6)—

(a) 25for “The strategy” substitute “provisions dealing with climate
change mitigation and energy”, and

(b) in paragraphs (d) and (e), for “the strategy” substitute “those
provisions”.

(7) Omit subsections (1), (7) and (9) to (11) and, in subsection (12), the definition
30of “prescribed”.

9 Omit section 361C (directions by the Secretary of State to revise the strategy).

Adaptation to climate change

10 (1) Section 361D (the adaptation to climate change strategy for London) is
amended as follows.

(2) 35For the heading substitute “The London Environment Strategy: adaptation
to climate change”.

(3) In subsection (2), for “adaptation to climate change strategy for London”
substitute “provisions of the London Environment Strategy dealing with
adaptation to climate change”.

(4) 40Omit subsections (1) and (3) to (5).

11 Omit section 361E (directions by the Secretary of State to revise the strategy).

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Air quality

12 (1) Section 362 (the Mayor’s air quality strategy) is amended as follows.

(2) For the heading substitute “The London Environment Strategy: air quality”.

(3) In subsections (2) to (4), for “London air quality strategy” (in each place)
5substitute “provisions of the London Environment Strategy dealing with air
quality”.

(4) Omit subsections (1) and (5) to (7).

13 (1) Section 363 (directions by the Secretary of State) is amended as follows.

(2) In subsection (1), for “either of the conditions” substitute “the condition.

(3) 10In subsection (2)—

(a) omit paragraph (a), and

(b) in subsection (2)(b), for “London air quality strategy” substitute
“provisions of the London Environment Strategy dealing with air
quality”.

14 15In section 364 (duty of local authorities in Greater London), for “London air
quality strategy” substitute “provisions of the London Environment
Strategy dealing with air quality“.

15 In section 365 (directions by the Mayor), for “London air quality strategy”
substitute “provisions of the London Environment Strategy dealing with air
20quality“.

Ambient noise

16 (1) Section 370 (the London ambient noise strategy) is amended as follows.

(2) For the heading substitute “The London Environment Strategy: ambient
noise”.

(3) 25In subsection (2), for “London ambient noise strategy” substitute “provisions
of the London Environment Strategy dealing with ambient noise“.

(4) In subsection (3), in paragraph (b) of the definition of “ambient noise”, for
“London ambient noise strategy” substitute “provisions of the London
Environment Strategy dealing with ambient noise“.

(5) 30Omit subsections (1) and (6) to (8).

Section 232

SCHEDULE 24 Transfers and transfer schemes: tax provisions

Part 1 Transfer under paragraph 60 of Schedule 16

1 (1) 35For the purposes of any enactment about income tax or corporation tax, the
Office and the HCA are to be treated as the same person.

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(2) In particular, the transfer effected by paragraph 60 of Schedule 16 is to be
disregarded for those purposes.

(3) Accordingly, that transfer is not to be regarded for the purposes of Part 8 of
the Corporation Tax Act 2009 (gains and losses from intangible fixed assets)
5as involving any realisation of an asset by the Office or acquisition of an asset
by the HCA.

(4) In this paragraph—

Part 2 Certain transfers under scheme under section 189 or 190

Interpretation of Part 2 of Schedule

2 15In this Part of this Schedule—

Computation of profits and losses in respect of transfer of a trade

3 (1) This paragraph applies where a taxable public body (“the predecessor”) is
carrying on a trade or part of a trade and, as a result of a transfer scheme
under section 189 or 190—

(a) 45the predecessor ceases to carry on that trade or part of a trade, and

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(b) another taxable public body (“the successor”) begins to carry on that
trade or part.

(2) For the purposes of calculating, in relation to the time when the scheme
comes into force and subsequent times, the relevant trading profits or losses
5of the predecessor and the successor—

(a) the trade or part is to be treated as having been a separate trade at the
time of its commencement and as having been carried on by the
successor at all times since its commencement as a separate trade,
and

(b) 10the trade carried on by the successor after the time when the scheme
comes into force is to be treated as the same trade as that which the
successor is treated, by virtue of paragraph (a), as having carried on
as a separate trade before that time.

(3) If a trade or part of a trade is to be treated under this paragraph as a separate
15trade, such apportionments of receipts, expenses, assets and liabilities are to
be made for the purposes of computing relevant trading profits or losses as
may be just and reasonable.

(4) This paragraph is subject to the other provisions of this Part of this Schedule.

(5) In this paragraph “relevant trading profits or losses” means profits or losses
20under Part 3 of CTA 2009 in respect of the trade or part of a trade in question.

Transfers of trading stock

4 (1) This paragraph applies if—

(a) under a relevant transfer, trading stock of the transferor is
transferred to the transferee,

(b) 25immediately after the transfer takes effect, the stock is to be treated
as trading stock of the transferee, and

(c) paragraph 3 does not apply in relation to the transfer.

(2) Sub-paragraphs (3) and (4) have effect in calculating for any corporation tax
purpose both—

(a) 30the profits of the trade in relation to which the stock is trading stock
immediately before the transfer takes effect (“the transferor’s trade”),
and

(b) the profits of the trade in relation to which it is to be treated as
trading stock (“the transferee’s trade”).

(3) 35The stock is to be treated as having been—

(a) disposed of by the transferor in the course of the transferor’s trade,

(b) acquired by the transferee in the course of the transferee’s trade, and

(c) subject to that, disposed of and acquired when the transfer takes
effect.

(4) 40The stock is to be valued as if the disposal and acquisition had been for a
consideration which in relation to the transferor would have resulted in
neither a profit nor a loss being brought into account in respect of the
disposal in the accounting period of the transferor which ends with, or is
current at, the time when the transfer takes effect.

(5) 45In this paragraph “trading stock” has the meaning given by section 163 of
CTA 2009.

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Continuity in relation to loan relationships

5 (1) For the purposes of the application of Part 5 of CTA 2009 (loan relationships)
in relation to a relevant transfer of rights and liabilities under a loan
relationship to which immediately before the transfer takes effect the
5transferor is a party for the purposes of a trade it carries on, the transferee
and the transferor are to be treated as if at the time of the transfer they were
members of the same group.

(2) For the purposes of the application of Part 5 of CTA 2009 in relation to a
transfer that—

(a) 10is to a public body,

(b) is in accordance with a transfer scheme under section 189 or 190, and

(c) is of rights and liabilities under a loan relationship to which
immediately before the transfer takes effect the HCA or LDA is a
party otherwise than for the purposes of a trade it carries on,

15the HCA or LDA, and the person to whom the transfer is made, are to be
treated as if at the time of the transfer they were members of the same group.

(3) In this paragraph any reference to being members of the same group is to be
read in accordance with section 170 of the Taxation of Chargeable Gains Act
1992.

(4) 20In this paragraph—

Chargeable gains: disposal on transfer to be treated as no gain/no loss disposal

6 (1) For the purposes of the Taxation of Chargeable Gains Act 1992, a disposal
25constituted by a transfer within sub-paragraph (2) is to be treated in relation
to the transferor and transferee as made for a consideration such that no gain
or loss accrues to the transferor.

(2) A transfer is within this sub-paragraph if—

(a) it is a transfer in accordance with a transfer scheme under section 189
30of property, rights or liabilities of the Homes and Communities
Agency and the transferee is a public body, or

(b) it is in accordance with a transfer scheme under section 190 and the
transferee is a public body.

(3) In section 288(3A) of the Taxation of Chargeable Gains Act 1992 (meaning of
35the “no gain/no loss provisions”) at the end insert—

(m) paragraph 6(1) of Schedule 24 to the Localism Act 2011.

Stamp duty

7 Stamp duty is not chargeable on a transfer scheme under section 190 if the
transferee is a public body.

40Modifications of transfer schemes

8 (1) This paragraph applies if—

(a) a company delivers a company tax return,

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(b) subsequently an agreement is made modifying a transfer scheme
under section 189 or 190, and

(c) as a result of that, the return is incorrect.

(2) The return may be amended under paragraph 15 of Schedule 18 to the
5Finance Act 1998 so as to remedy the error, ignoring any time limit which
would otherwise prevent that happening.

(3) An amendment may not be made in reliance on sub-paragraph (2) more than
12 months after the end of the accounting period of the company during
which the agreement is made.

(4) 10Sub-paragraphs (5) and (6) apply if the company does not amend the return
so as to remedy the error before the end of that 12 month period.

(5) A discovery assessment or a discovery determination may be made in
relation to the error, ignoring any time limit which would otherwise prevent
that happening.

(6) 15Such an assessment or determination may not be made in reliance on sub-
paragraph (5) more than 24 months after the end of the accounting period
mentioned in sub-paragraph (3).

(7) Expressions used in this paragraph and in Schedule 18 to the Finance Act
1998 have in this paragraph the meaning they have in that Schedule.

20Part 3 Transfers under scheme under section 17, 199(1) or (4) or 215(1)

9 (1) In this paragraph “transfer scheme” means a transfer scheme under section
17, 199(1) or (4) or 215(1).

(2) The Treasury may by regulations make provision for varying the way in
25which a relevant tax has effect from time to time in relation to—

(a) any property, rights or liabilities transferred in accordance with a
transfer scheme, or

(b) anything done for the purposes of, or in relation to, or in
consequence of, the transfer of any property, rights or liabilities in
30accordance with a transfer scheme.

(3) The provision that may be made under sub-paragraph (2)(a) includes, in
particular, provision for—

(a) a tax provision not to apply, or to apply with modifications, in
relation to any property, rights or liabilities transferred;

(b) 35any property, rights or liabilities transferred to be treated in a
specified way for the purposes of a tax provision;

(c) an appropriate authority to be required or permitted to determine, or
to specify the method for determining, anything which needs to be
determined for the purposes of any tax provision so far as relating to
40any property, rights or liabilities transferred.

(4) The provision that may be made under sub-paragraph (2)(b) includes, in
particular, provision for—

(a) a tax provision not to apply, or to apply with modifications, in
relation to anything done for the purposes of, or in relation to, or in
45consequence of, the transfer;

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(b) anything done for the purposes of, or in relation to, or in
consequence of, the transfer to have or not to have a specified
consequence or to be treated in a specified way;

(c) an appropriate authority to be required or permitted to determine, or
5to specify the method for determining, anything which needs to be
determined for the purposes of any tax provision so far as relating to
anything done for the purposes of, in relation to, or in consequence
of, the transfer.

(5) In this paragraph—

(6) 20In sub-paragraph (5) “enactment” includes an enactment contained in an
instrument made under an Act.

Section 236

SCHEDULE 25 Repeals and revocations

Part 1 25General power of competence

Reference Extent of repeal
Local Government Act 2000
(c. 22)
Section 2(3) and (3A).
Section 3(7).
Section 4A(2) and (3).
Local Government and Public
Involvement in Health Act
2007 (c. 28)
30Section 78(2).
Section 115(2).
Local Government (Wales)
Measure 2009 (nawm 2)
In Schedule 2, paragraph 2(a).

Part 2 35Fire and rescue authorities

Reference Extent of repeal
Fire and Rescue Services Act
2004 (c. 21)
Section 5.
Section 19.
Section 62(3).

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