Enterprise Bill (HL Bill 63)

(c) any other prescribed purpose relating to non-domestic rating.

(5) In this section—

• “prescribed” means—

  (a)

  in relation to England, prescribed by regulations made
  5by the Secretary of State, and

  (b)

  in relation to Wales, prescribed by regulations made by
  the Welsh Ministers;

• “Revenue and Customs information” means information held as
  mentioned in section 18(1) of the Commissioners for Revenue
  10and Customs Act 2005.

(6) Regulations under this section may only be made with the consent of
the Commissioners for Her Majesty’s Revenue and Customs.

63B Restrictions on onward disclosure of Revenue and Customs
information

(1) 15Information disclosed under section 63A or this section may not be
further disclosed unless that further disclosure is—

(a) to a qualifying person for a qualifying purpose,

(b) for the purposes of the initiation or conduct of any proceedings
relating to the enforcement of any obligation imposed by or
20under this Part of this Act,

(c) in pursuance of a court order,

(d) with the consent of each person to whom the information
relates, or

(e) required or permitted under any other enactment.

(2) 25Information may not be disclosed under subsection (1)(a) to a
qualifying person within section 63A(3)(c), (d), (e), (f) or (g) except with
the consent of the Commissioners for Her Majesty’s Revenue and
Customs (which may be general or specific).

(3) Information disclosed to a qualifying person under this section may be
30retained and used for any qualifying purpose.

(4) A person commits an offence if the person contravenes subsection (1)
or (2) by disclosing information relating to a person whose identity—

(a) is specified in the disclosure, or

(b) can be deduced from it.

(5) 35It is a defence for a person charged with an offence under this section
of disclosing information to prove that the person reasonably
believed—

(a) that the disclosure was lawful, or

(b) that the information had already lawfully been made available
40to the public.

(6) A person guilty of an offence under this section is liable—

(a) on summary conviction, to imprisonment for a term not
exceeding 12 months or to a fine, or to both;

(b) on conviction on indictment, to imprisonment for a term not
45exceeding 2 years or to a fine, or to both.

(7) A prosecution for an offence under this section may be instituted only
by or with the consent of the Director of Public Prosecutions.

(8) In relation to an offence under this section committed before the
commencement of section 154(1) of the Criminal Justice Act 2003
5(increase in maximum term that may be imposed on summary
conviction of offence triable either way) the reference in sub-paragraph
(6)(a) to 12 months is to be taken as a reference to 6 months.

(9) This section is without prejudice to the pursuit of any remedy or the
taking of any action in relation to a contravention of subsection (1) or
10(2) (whether or not subsection (4) applies to the contravention).

(10) In this section—

• “qualifying person” has the same meaning as in section 63A;

• “qualifying purpose” has the same meaning as in that section.””

(3) In section 143 (orders and regulations), in subsection (4ZA) after “section”
15insert “63A or”.

23 Alteration of non-domestic rating lists

(1) Section 55 of the Local Government Finance Act 1988 (non-domestic rating:
alteration of lists) is amended as follows.

(2) After subsection (4) insert—

“(4A) 20In relation to an English list, the provision that may be included in the
regulations by virtue of subsection (4) includes—

(a) provision about the steps that must be taken before a person
may make a proposal for an alteration of the list (which may
include steps designed to ensure the person checks the accuracy
25and completeness of any information on which any decision by
the valuation officer has been based and gives the valuation
officer an opportunity to consider the results of those checks
and alter the list);

(b) provision restricting the circumstances in which any of those
30steps may be taken and provision about the timing of any step;

(c) provision for valuation officers to impose financial penalties on
persons who, in, or in connection with, proposals for the
alteration of the list, knowingly, recklessly or carelessly provide
information which is false in a material particular.

(4B) 35If provision is made by virtue of subsection (4A)(c)—

(a) the maximum amount of any penalty that may be specified in,
or determined in accordance with, the regulations is £500;

(b) the regulations must require any sum received by a valuation
officer by way of penalty to be paid into the Consolidated Fund;

(c) 40the regulations may include provision for any penalty to be
recovered by the valuation officer concerned as a civil debt due
to the officer;

(d) the regulations must include provision enabling a person on
whom a financial penalty is imposed to appeal against the
45imposition of the penalty or its amount to the valuation
tribunal.””

(3) After subsection (5) insert—

“(5A) In relation to a proposal made by a person to alter an English list, the
provision that may be included in regulations by virtue of subsection
(5) includes provision—

(a) 5about the grounds on which an appeal may be made;

(b) about the matters which are not to be taken into account by the
valuation tribunal as part of an appeal;

(c) about the circumstances in which new evidence may be
admitted on an appeal, and about the conduct of an appeal in
10relation to such evidence;

(d) about the payment of fees by ratepayers in relation to appeals,
the payment of those fees into the Consolidated Fund and the
circumstances in which those fees are to be refunded.

This subsection is without prejudice to the powers to make regulations
15conferred by Part 3 of Schedule 11 (tribunals: procedure, orders, etc).””

(4) For subsection (8) substitute—

“(8) In this section—

• “English list” means—

  (a)

  a local non-domestic rating list that has to be compiled
  20for a billing authority in England, or

  (b)

  the central non-domestic rating list that has to be
  compiled for England;

• “valuation tribunal” means—

  (a)

  in relation to England, the Valuation Tribunal for
  25England;

  (b)

  in relation to Wales, a valuation tribunal established
  under paragraph 1 of Schedule 11.””

(5) In section 143 of that Act (orders and regulations), after subsection (3C)
insert—

“(3D) 30Any power to make regulations conferred by section 55 (alteration of
non-domestic rating lists) is exercisable by statutory instrument.

(3E) A statutory instrument which contains (whether alone or with other
provision) regulations made by virtue of section 55(4A)(c) or (4B)
(alternation of non-domestic rating lists: financial penalties) may not be
35made unless a draft of the instrument has been laid before and
approved by a resolution of each House of Parliament.

(3F) Any other statutory instrument containing regulations under section 55
is subject to annulment in pursuance of a resolution of either House of
Parliament.””

40Part 7 Industrial development

24 Allowable assistance under Industrial Development Act 1982

In section 8(8) of the Industrial Development Act 1982 (allowable assistance per
project)—

(a) for “the Secretary of State pays or undertakes to pay” substitute “are
paid, or undertaken to be paid,”;

(b) after “shall not exceed £10 million” insert “in the case of payments
made, or undertakings given by, the Scottish Ministers, or £30 million
5in any other case”;

(c) after “the said sum of £10 million” insert “or £30 million”.

25 Grants etc towards electronic communications services and networks

(1) The Industrial Development Act 1982 is amended as follows.

(2) In section 13 (improvement of basic services), in the heading, at the end insert
10“in development areas and intermediate areas”.

(3) After that section insert—

“13A Improvement of electronic communications networks and services etc

(1) This section applies if it appears to the Secretary of State that adequate
provision has not been made for an area in respect of electronic
15communications facilities.

(2) The Secretary of State may, with the consent of the Treasury, make a
grant or loan towards the cost of improving an electronic
communications facility if—

(a) the Secretary of State considers that doing so is likely to
20contribute to the development of industry in the area, or

(b) the Secretary of State considers that doing so is likely to benefit
the area in any other way (for example, by improving social or
economic inclusion), and the grant or loan is made to an
undertaking that is, or is to be, carried on in the area.

(3) 25In this section—

(a) “area” means the United Kingdom or a part or area of the
United Kingdom;

(b) “electronic communications facility” means an electronic
communications network, electronic communications service
30or associated facility, as defined by section 32 of the
Communications Act 2003.

(4) The power conferred by this section is in addition to any other powers
of the Secretary of State to make grants or loans.””

(4) In section 16(1)(a) (Secretary of State’s accounts), for “13 and 14” substitute “13
35to 14”.

(5) In section 20(3) (extent)—

(a) for “and 12” substitute “, 12 and 13A”;

(b) after “sections 15” insert “, 16”.

Part 8 Public sector employment: restrictions on exit payments

26 Restriction on public sector exit payments

(1) Before section 154 of the Small Business, Enterprise and Employment Act 2015
5(but after the italic heading preceding that section) insert—

“153A Regulations to restrict public sector exit payments

(1) Regulations may make provision to secure that the total amount of exit
payments made to a person in respect of relevant public sector exits
occurring in any period of 28 consecutive days does not exceed £95,000.

(2) 10An exit payment is in respect of a relevant public sector exit if it is
made—

(a) to an employee of a prescribed public sector authority in
consequence of the employee leaving employment, or

(b) to a holder of a prescribed public sector office in consequence of
15the office-holder leaving office.

(3) An exit payment is a payment of a prescribed description.

(4) The descriptions of payment which may be prescribed include—

(a) any payment on account of dismissal by reason of redundancy
(read in accordance with section 139 of the Employment Rights
20Act 1996);

(b) any payment on voluntary exit;

(c) any payment to reduce or eliminate an actuarial reduction to a
pension on early retirement or in respect of the cost to a pension
scheme of such a reduction not being made;

(d) 25any severance payment or other ex gratia payment;

(e) any payment in respect of an outstanding entitlement;

(f) any payment of compensation under the terms of a contract;

(g) any payment in lieu of notice;

(h) any payment in the form of shares or share options.

(5) 30In this section a reference to a payment made to a person includes a
reference to a payment made in respect of that person to another
person.

(6) For the purposes of subsection (1), a public sector exit occurs when the
person leaves the employment or office in question (regardless of when
35any exit payment is made).

(7) Regulations may include—

(a) provision which exempts from any provision made under
subsection (1) exit payments, or exit payments of a prescribed
description, made in prescribed circumstances;

(b) 40provision which, in consequence of provision made under
subsection (1), amends a relevant public sector scheme so as to
make any duty or power under the scheme to make exit
payments subject to any restriction imposed by regulations
under subsection (1) (taking account of any relaxation of such a
45restriction which may be made under section 153C);

(c) provision which makes an amendment of any provision made
by or under an enactment (whenever passed or made) which is
necessary or expedient in consequence of any provision made
by or under this section.

(8) 5Regulations may substitute a different amount for the amount for the
time being specified in subsection (1).

(9) Nothing in this section applies in relation to payments made by
authorities who wholly or mainly exercise functions which could be
conferred by provision included in an Act of the Northern Ireland
10Assembly made without the consent of the Secretary of State (see
sections 6 to 8 of the Northern Ireland Act 1998).

(10) In this section—

• “enactment” includes an Act of the Scottish Parliament, a Measure
  or Act of the National Assembly for Wales and Northern
  15Ireland legislation;

• “prescribed” means prescribed by regulations under this section;

• “relevant public sector scheme” means—

  (a)

  a scheme under section 1 of the Superannuation Act
  1972 (civil servants);

  (b)

  20a scheme under section 7 of that Act (local government
  workers);

  (c)

  a scheme under section 9 of that Act (teachers);

  (d)

  a scheme under section 10 of that Act (health service
  workers);

  (e)

  25a scheme under section 1 of the Public Service Pensions
  Act 2013 (schemes for persons in public service);

  (f)

  a scheme under section 26 of the Fire Services Act 1947
  or section 34 of the Fire and Rescue Services Act 2004
  (fire and rescue workers);

  (g)

  30a scheme under section 1 of the Police Pensions Act 1976
  or section 48 of the Police and Fire Reform (Scotland)
  Act 2012 (members of police forces);

  (h)

  any other prescribed scheme (whether established by or
  under an enactment or otherwise).

153B 35Supplementary provision about regulations under section 153A

(1) Subject to subsection (2), the power to make regulations under section
153A is exercisable—

(a) by the Scottish Ministers, in relation to payments made by a
relevant Scottish authority;

(b) 40by the Treasury, in relation to any other payments.

(2) Where the relevant Scottish authority is the Scottish Administration (or
a part of it) the power to make regulations under section 153A is
exercisable by the Treasury (instead of the Scottish Ministers)—

(a) in relation to payments made to the holders of offices in the
45Scottish Administration which are not ministerial offices (read
in accordance with section 126(8) of the Scotland Act 1998), and

(b) in relation to payments made to members of the staff of the
Scottish Administration (read in accordance with section
126(7)(b) of that Act).

(3) The power to make provision of the kind mentioned in section
153A(7)(b) (power to amend public sector schemes), so far as
exercisable by the Treasury, is also exercisable concurrently by any
other Minister of the Crown (within the meaning of the Ministers of the
5Crown Act 1975) with the consent of the Treasury.

(4) Regulations to which subsection (5) applies—

(a) if made by the Treasury, are subject to the affirmative resolution
procedure;

(b) if made by the Scottish Ministers, are subject to the affirmative
10procedure.

(5) The regulations mentioned in subsection (4) are—

(a) the first regulations under section 153A(1) made by the Scottish
Ministers,

(b) the first regulations under section 153A(1) made by the
15Treasury,

(c) any regulations under section 153A(7)(c) (power to make
consequential amendments of Acts) which amend primary
legislation,

(d) any regulations under section 153A(8) (power to change the
20specified amount), and

(e) any regulations under paragraph (h) of the definition of
“relevant public sector scheme” in section 153A(9).

(6) Any other regulations under section 153A—

(a) if made by the Treasury or a Minister of the Crown, are subject
25to the negative resolution procedure;

(b) if made by the Scottish Ministers, are subject to the negative
procedure.

(7) In this section—

• “primary legislation” means—

  (a)

  30an Act of Parliament;

  (b)

  an Act of the Scottish Parliament;

• “relevant Scottish authority” means—

  (a)

  the Scottish Parliamentary Corporate Body, or

  (b)

  any authority which wholly or mainly exercises
  35functions within devolved competence (within the
  meaning of section 54 of the Scotland Act 1998).

153C Power to relax restriction on public sector exit payments

(1) A Minister of the Crown may relax any restriction imposed by
regulations made by the Treasury under section 153A.

(2) 40The Scottish Ministers may relax any restriction imposed by
regulations made by the Scottish Ministers under section 153A.

(3) A requirement may be relaxed—

(a) in respect of a particular employee or office-holder or a
description of employees or office-holders;

(b) 45in relation to the whole or any part of an exit payment, or a
description of exit payments.

(4) Regulations under section 153A made by the Treasury may—

(a) make provision for the power under subsection (1) to be
exercisable on behalf of a Minister of the Crown by a person
specified in the regulations;

(b) 5make provision for a requirement to be relaxed only—

(i) with the consent of the Treasury, or

(ii) following compliance with any directions given by the
Treasury;

(c) make provision as to the publication of information about any
10relaxation of a requirement granted.

(5) Regulations under section 153A made by the Scottish Ministers may—

(a) make provision for the power under subsection (2) to be
exercisable on behalf of the Scottish Ministers by a person
specified in the regulations;

(b) 15where provision is made by virtue of paragraph (a), make
provision for a requirement to be relaxed only—

(i) with the consent of the Scottish Ministers, or

(ii) following compliance with any directions given by the
Scottish Ministers;

(c) 20make provision as to the publication of information about any
relaxation of a requirement granted.

(6) Regulations under section 153A(1) made by the Treasury may make
provision for the power conferred on a Minister of the Crown by
subsection (1) to be exercised instead by the Welsh Ministers, in relation
25to exit payments made by an authority who wholly or mainly exercises
functions which could be conferred by provision falling within the
legislative competence of the National Assembly for Wales (as defined
in section 108 of the Government of Wales Act 2006).

(7) In this section “Minister of the Crown” has the same meaning as in the
30Ministers of the Crown Act 1975.””

(2) Schedule 4 makes amendments consequential on subsection (1), and related
provision.

Part 9 General provisions

27 35Consequential amendments, repeals and revocations

(1) The Secretary of State or the Treasury may by regulations make such provision
as appears to the Secretary of State or the Treasury to be appropriate in
consequence of this Act.

(2) The power conferred by subsection (1) includes power—

(a) 40to make transitional, transitory or saving provision;

(b) to amend, repeal, revoke or otherwise modify any provision made by
or under an enactment (including an enactment passed or made in the
same Session as this Act).

(3) Regulations under this section are to be made by statutory instrument.

(4) An instrument containing regulations under this section which amend, repeal
or revoke any provision of primary legislation may not be made unless a draft
of the instrument has been laid before Parliament and approved by a
resolution of each House of Parliament.

(5) 5Subject to that, an instrument containing regulations under this section is
subject to annulment in pursuance of a resolution of either House of
Parliament.

(6) In this section—

• “enactment” includes any provision of primary legislation;

• 10“primary legislation” means—

  (a)

  an Act of Parliament,

  (b)

  an Act of the Scottish Parliament,

  (c)

  a Measure or Act of the National Assembly for Wales, and

  (d)

  Northern Ireland legislation.

28 15Transitional, transitory or saving provision

The Secretary of State or the Treasury may by regulations made by statutory
instrument make such transitional, transitory or saving provision as the
Secretary of State or the Treasury considers appropriate in connection with the
coming into force of any provision of this Act.

29 20Commencement

(1) The following provisions of this Act come into force on the day on which this
Act is passed—

(a) any power to make regulations under Part 1 (Small Business
Commissioner);

(b) 25section 13 (extension of business impact target to provisions made by
regulators) for the purpose of enabling the exercise of the power to
make regulations under subsection (9) of section 22 of the Small
Business, Enterprise and Employment Act 2015 (as inserted by section
13);

(c) 30section 17 and Schedule 3 (extension of primary authority scheme) for
the purpose of enabling the exercise of any power to make an order
under any provision of the Regulatory Enforcement and Sanctions Act
2008 inserted by that section or Schedule;

(d) this Part.

(2) 35The following provisions of this Act come into force at the end of the period of
2 months beginning with the day on which this Act is passed—

(a) section 13 (extension of business impact target to provisions made by
regulators) (so far as not already in force under subsection (1));

(b) section 16 (application of regulators’ principles and code: removal of
40restrictions);

(c) section 18 (public sector apprenticeship targets);

(d) section 22 (disclosure of HMRC information in connection with non-
domestic rating);

(e) section 23 (alteration of non-domestic rating lists);

(f) 45sections 24 and 25 (industrial development);

(g) Schedule 2 (business impact target: consequential and related
amendments).

(3) Sections 20 and 21 (late payment of insurance claims) come into force at the end
of the period of one year beginning with the day on which this Act is passed
5(and section 23(2) of the Insurance Act 2015 (which provides for the coming
into force of provisions of that Act) does not apply to the provisions inserted
into that Act by those sections).

(4) Section 26 and Schedule 4 (restriction on public sector exit payments) come into
force on such day as the Treasury may by regulations appoint.

(5) 10The remaining provisions of this Act come into force on such day as the
Secretary of State may by regulations appoint.

(6) Regulations under this section are to be made by statutory instrument.

(7) Regulations under this section may appoint different days—

(a) for different purposes;

(b) 15for different areas.

30 Extent

(1) The following provisions of this Act extend to England and Wales, Scotland
and Northern Ireland—

(a) Part 1 (Small Business Commissioner);

(b) 20Part 5 (late payment of insurance claims);

(c) section 25 (grants etc towards electronic communications services and
networks), except subsection (2);

(d) paragraphs 4 and 5(2) and (3) of Schedule 4 (public sector exit
payments: amendments of public sector schemes);

(e) 25this Part.

(2) Section 25(2) extends to England and Wales and Scotland.

(3) Any amendment, repeal or revocation made by this Act has the same extent as
the enactment amended, repealed or revoked.

31 Short title

30This Act may be cited as the Enterprise Act 2015.