“financial year” means—
(a) the period beginning with the day on which section 105
comes into force and ending with the next 31st March, and
(b) any subsequent period of 12 months beginning with 1st
Transfer schemes: further provision
Contents of transfer scheme
1 (1) The property, rights and liabilities which may be transferred by a transfer
scheme under section 106 (“transfer scheme”) include property, rights and
liabilities that would not otherwise be capable of being transferred or
(2) The transfers authorised by sub-paragraph (1) include transfers which are to
take effect as if there were no such contravention, liability or interference
with any interest or right as there would otherwise be by reason of any
provision having effect (whether under any enactment or agreement or
otherwise) in relation to the terms on which the transferor is entitled to the
property or right, or subject to the liability, in question.
2 A transfer scheme may define the property, rights and liabilities to be
transferred by specifying or describing them or by referring to all of the
property, rights and liabilities comprised in a specified part of the
undertaking of the transferor (or partly in one way and partly in the other).
3 A transfer scheme may contain provision—
(a) for the creation, in relation to property which the scheme transfers,
of an interest in or right over the property in favour of the transferor,
(b) for the creation in favour of the Service of an interest in or right over
property retained by the transferor,
(c) for the creation of any rights or liabilities as between the transferor
and the Service,
(d) for any rights or liabilities specified or described in the scheme to be,
or to be to any extent, enforceable by or against the transferor or the
(e) for imposing on the transferor and the Service an obligation to enter
into written agreements with, or execute other instruments in favour
of, each other.
4 A transfer scheme may include such supplemental, incidental,
consequential and transitional provision as the Secretary of State considers
Effect of transfers
5 (1) Anything done by or in relation to the transferor for the purpose of or in
connection with anything transferred which is in effect immediately before
it is transferred shall be treated as if done by or in relation to the Service.
(2) A transfer does not affect the validity of anything done by or in relation to
the transferor before the transfer takes effect.
6 There may be continued by or in relation to the Service anything (including
legal proceedings) relating to anything transferred which is in the process of
being done by or in relation to the transferor immediately before it is
7 The Service shall be substituted for the transferor in any document relating
to anything transferred.
Continuity of employment, etc of transferred employees
8 Where an employee of a valuation tribunal becomes an employee of the
Service under a transfer scheme—
(a) for the purposes of Part 11 of the Employment Rights Act 1996 (c. 18)
(redundancy payments etc), he shall not be regarded as having been
dismissed by virtue of the transfer, and
(b) for the purposes of that Act, his period of employment with the
valuation tribunal counts as a period of employment with the Service
and the change of employer does not break the continuity of his
Modification of transfer scheme after appointed day
9 (1) If, after the day appointed by a transfer scheme for the coming into force of
the scheme, the transferor and the Service so agree in writing, the scheme
shall for all purposes be deemed to have come into force on that day with
such modifications as may be agreed.
(2) An agreement under this paragraph may, in connection with giving effect to
modifications to the scheme, include supplemental, incidental,
consequential and transitional provision.
Provision of information to Secretary of State
10 A valuation tribunal shall provide the Secretary of State with such
information and other assistance as he may reasonably require for the
purposes of or in connection with the making of a transfer scheme.
11 Before making a transfer scheme relating to the property, rights or liabilities
of a valuation tribunal, the Secretary of State shall consult the valuation
12 (1) Stamp duty shall not be chargeable on—
(a) a transfer scheme, or
(b) an instrument or agreement which is certified to the Commissioners
of Inland Revenue by the Secretary of State as made in pursuance of
a transfer scheme.
(2) No such scheme, and no instrument or agreement which is certified as
mentioned in sub-paragraph (1)(b), shall be taken to be duly stamped
(a) it has, in accordance with section 12 of the Stamp Act 1891 (c. 39),
been stamped with a particular stamp denoting that it is not
chargeable with any duty or that it is duly stamped, or
(b) it is stamped with the duty to which it would be liable, apart from
(3) Section 12 of the Finance Act 1895 (c. 16) shall not operate to require—
(a) the delivery to the Inland Revenue of a copy of this Act, or
(b) the payment of stamp duty under that section on any copy of this
and shall not apply in relation to any instrument on which, by virtue of sub-
paragraph (1), stamp duty is not chargeable.
Minor and consequential amendments
Fire Services Act 1947 (c. 41)
1 In section 6 of the Fire Services Act 1947 (power of the Secretary of State to
make combination schemes), after subsection (1) there is inserted—
“(1A) In the case of a scheme made under this section constituting a fire
authority in England, the application by subsection (1) of this section
of the provisions of subsection (2) of the last foregoing section shall
not include paragraph (c).”
Public Works Loans Act 1965 (c. 63)
2 In section 2 of the Public Works Loans Act 1965 (local loans)—
(a) in subsection (3), for “section 43 of the Local Government and
Housing Act 1989” there is substituted “section 1 of the Local
Government Act 2003”, and
(b) in subsection (5), for “section 47 of the Local Government and
Housing Act 1989” there is substituted “section 13 of the Local
Government Act 2003”.
Public Works Loans Act 1967 (c. 61)
3 In section 2(2) of the Public Works Loans Act 1967 (local loans), for “section
43 of the Local Government and Housing Act 1989” there is substituted
“section 1 of the Local Government Act 2003”.
Local Government Act 1972 (c. 70)
4 In section 137(3) of the Local Government Act 1972 (which permits local
authorities to make contributions to certain charitable and other funds), after
“subject” there is inserted “, in the case of a parish or community council,”.
Local Government Act 1974 (c. 7)
5 (1) Schedule 4 to the Local Government Act 1974 (the Commissions for Local
Administration in England and in Wales) is amended as follows.
(2) In paragraph 6 (each Commission deemed a specified body for purposes of
determining revenue support grant)—
(a) in sub-paragraph (1), for “Each of the Commissions”,
(b) in sub-paragraph (2), for “each Commission”, and
(c) in sub-paragraph (3), for “the Commissions”,
there is substituted “the Commission for Local Administration in England”.
(3) For paragraph 6(5) (which is no longer of practical utility) there is
“6A (1) The Commission for Local Administration in Wales shall be
treated as if they were a specified body for the purposes of
Chapter 3 of Part 5 of the 1988 Act (revenue support grant: Wales),
and that Chapter shall accordingly have effect with the following
(2) Before making a determination under section 84F(2) or (3) of the
1988 Act, the National Assembly for Wales shall, except in the case
mentioned in paragraph 8A below, take into account—
(a) estimates of the expenses of the Commission for Local
Administration in Wales, and
(b) any observations on those estimates,
made and submitted to the Assembly in accordance with
paragraph 7 below.
(3) The Assembly may also take into account any other information
available to it as to the expenses of the Commission for Local
Administration in Wales, whatever its source.
(4) A determination under section 84F of the 1988 Act shall not be
invalid merely because the requirements of paragraph 7 below
were not complied with.”
(4) In paragraph 8 (making of assumptions where a Commission fails to submit
expenses estimate), for “a Commission” there is substituted “the
Commission for Local Administration in England”.
(5) After paragraph 8 there is inserted—
“8A Where the Commission for Local Administration in Wales fail to
submit an estimate of their expenses for the forthcoming financial
year under paragraph 7 above, the National Assembly for Wales
may, for the purposes of a determination under section 84F of the
1988 Act, assume those expenses to be such as it sees fit.”
(6) This paragraph applies in relation to the financial year beginning on 1st
April 2004 and subsequent financial years.
Stock Transfer Act 1982 (c. 41)
6 In section 1(3)(b) of the Stock Transfer Act 1982 (extension of powers relating
to securities), the words from “section 43” to “powers)” are omitted.
Representation of the People Act 1985 (c. 50)
7 (1) Section 15 of the Representation of the People Act 1985 (combination of
polls) shall have effect as if the following were inserted after subsection (5)—
“(5A) The power under subsection (5) above to make provision in
connection with the combining under this section of polls at—
(a) a local government election in England and Wales, and
(b) the European Parliamentary general election in 2004,
includes power to make provision modifying, in relation to such
elections, any enactment relating to election of members of the
European Parliament or any instrument made under any such
enactment or under the Representation of the People Acts.”
(2) The following shall extend to Gibraltar—
(a) the power conferred by section 15(5) of the Representation of the
People Act 1985, so far as extended by section 15(5A) of that Act, and
(b) the Representation of the People Acts, so far as relating thereto.
Local Government Act 1988 (c. 9)
8 Section 33 of the Local Government Act 1988 (restrictions on contracts with
local authority companies) ceases to have effect.
Local Government Finance Act 1988 (c. 41)
9 (1) The Local Government Finance Act 1988 is amended as follows.
(2) Paragraphs 12 to 17 and 22 apply in relation to the financial year beginning
on 1st April 2004 and subsequent financial years.
10 In section 47 (discretionary relief), in subsections (1)(b) and (5), for “section
58” there is substituted “section 57A or 58”.
11 In section 49 (reduction or remission of liability), in subsection (3), for
“section 58” there is substituted “section 57A or 58”.
12 Section 76 shall become Chapter 1 of Part 5, entitled “General”.
13 Sections 78 to 84C shall become Chapter 2 of Part 5, entitled “Revenue
support grant: England”.
14 In the Chapter 2 so formed, at the beginning there is inserted—
77A Application of Chapter 2
This Chapter applies only in relation to England.”
15 In sections 78(1) and 78A(2) (which refer to revenue support grant being
payable under the Part), for “Part” there is substituted “Chapter”.
16 Section 85, together with the sections in Part 5 that follow that section, shall
become Chapter 4 of that Part, entitled “Other grants”.
17 In section 85(2) (which refers to additional grant being payable under the
Part), for “Part” there is substituted “section and section 86 below”.
18 In section 88 (transport grants: supplementary), in subsections (4) and (6),
for the words from “expenditure for” to “1989” there is substituted “capital
expenditure for the purposes of Chapter 1 of Part 1 of the Local Government
Act 2003 (capital finance)”.
19 In section 90 (payments to and from collection funds), in subsection (1)(d),
for “or regulations” there is substituted “, under regulations made for the
purpose mentioned in paragraph 4(7) of that Schedule or under
20 In section 138 (judicial review), in subsection (2)(j), after “multiplier” there is
inserted “or small business non-domestic rating multiplier”.
21 In section 139 (functions to be discharged only by authority), in subsection
(2)(d), after “multiplier” there is inserted “or small business non-domestic
22 In section 140(2) (Parts 3 and 5 of the Act to apply, and be administered,
separately in England and Wales)—
(a) in paragraph (c), at the end there is inserted “and”,
(b) paragraph (d) is omitted, and
(c) in paragraph (e), the words “section 84A above or” are omitted.
23 In section 141 (payments to and from authorities), in subsection (7), after
“below,” there is inserted “regulations made for the purpose mentioned in
paragraph 4(7) of that Schedule,”.
24 (1) Section 143 (orders and regulations) is amended as follows.
(2) In subsection (4) for “58” there is substituted “57A”.
(3) After that subsection there is inserted—
“(4A) As regards any power of the National Assembly for Wales to make
an order or regulations under this Act, subsection (3) above shall
have effect without the words from “subject to annulment” to the
25 (1) Schedule 7 (non-domestic rating multipliers) is amended as follows.
(2) In paragraph 5 (interpretation of definitions of “non-domestic rating
multiplier”), after sub-paragraph (13) there is inserted—
“(14) Sub-paragraph (13) above does not apply to orders made by the
National Assembly for Wales.
(15) An order made under sub-paragraph (3) above by the National
Assembly for Wales (including an order amending or revoking
another) is effective in relation to a particular financial year only if
it is made—
(a) before 1 March in the preceding financial year, and
(b) at a time when no local government finance report for the
year has been published by the Assembly.”
(3) In paragraph 6 (calculation of non-domestic rating multiplier), after sub-
paragraph (4) there is inserted—