Schedule 3
Administrative law – the law relating to the discharge of functions of a public nature in government and administration. It includes the law relating to:
- functions of public authorities and officers and of tribunals
- judicial review of the exercise of those functions
- the civil liability and legal protection of those purporting to exercise them
- aspects of the means whereby extra-judicial redress may be obtainable at the instance of persons aggrieved
These laws shall not apply under the code.
Agriculture and Fisheries – UK law relating to agriculture is subject to EC law, which includes, in particular, the rules laid down for the establishment of the Common Market and the measures required to achieve the objectives of the common agricultural policy. EC law is introduced into the UK according to UK constitutional law by mechanisms provided in the European Communities Act 1972.
Agriculture
- implementation of the Common Agricultural Policy, includes:
- the single payment scheme
- dairy quotas
- rural development
- administration, includes:
- ministerial powers and functions
- information and statistics
- agricultural land tribunals
Fisheries
- public and private fisheries
- salmon and freshwater fisheries
- fish farming
- regulation of sea fisheries
- the Sea Fish Industry Authority
- financial assistance for the Sea Fish Authority
- whaling and sealing
Capital Gains Taxation – tax charged in association with provisions of the Taxation of Chargeable Gains Act 1992 (as amended and supplemented).
- taxation of chargeable gains, includes:
- gains and losses
- assets and disposals
- Indexation
- persons chargeable
- individuals
- trustees and settlements
- companies
- other persons chargeable
- assets
- shares and securities
- land
- chattels
- intangibles
- business assets
- administration, appeals and recovery of tax
- administration, returns and assessments
- claims and appeals
- payment and recovery of tax
Clubs – a club, except a proprietary club or investment club, may be defined as a society of persons associated together, not for the principal purposes of trade, but for social reasons, the promotion of politics, sport, art etc; however, trading activities will not destroy the nature of a club if they are merely incidental to the club’s purposes.
- taxation, includes:
- bingo duty
Constitutional Law and Human Rights
- basic principles of the constitution of the UK, includes:
- state constitutions
- constitutional conventions
- the European dimension to the constitution
- the individual and the state
- parliament, includes:
- elections, summoning, adjournment, prorogation and dissolution of parliament
- members of parliament
- political parties
- parliamentary control of taxation and public expenditure
- parliamentary sovereignty
- the judiciary, includes:
- introduction and functions of the judiciary
- the independence of the judiciary and the separation of powers
- the executive, includes:
- legal status and powers of the executive
- formation, accountability and remuneration of the administration
- the privy council
- non-ministerial departments
- the civil service
- revenue and public finance, includes:
- sources and collection of revenue
- the consolidated fund and issues of public money
- the contingencies fund
- government trading funds
- miscellaneous functions of the Crown, includes:
- the making of treaties
- the foreign compensation commission
- the making of war and peace
- public records
- armed forces
- formalities, documents and oaths
- appointment to and tenure of offices
- public documents
- oaths of office and judicial oaths
- non-departmental public bodies and information-gathering institutions
Conflict of Laws
- application of foreign law
- law governing procedural matters
- domicile and residence
- jurisdiction
- foreign and UK judgments, includes:
- schemes for enforcement
- family law, includes:
- marriage
- matrimonial clauses
- maintenance orders and other financial relief
- adoption
- contractual obligations, includes:
- determination and application of the governing law under the Rome convention
- non-contractual obligations, includes:
- torts governed by the Private International (Miscellaneous Provision) Act 1995
- restitution
- property, includes:
- jurisdiction in relation to foreign immovable
- assignment of property on marriage
- trust
- succession
- administration of estates
- beneficial distribution
- corporations
- status, domicile and powers
- jurisdiction over corporations
- insolvency
- European regulation on insolvency proceedings
- UNCITRAL model law on cross-border insolvency
- individual insolvency
- corporate insolvency and the winding up of companies
Customs and Excise
- customs duties, includes:
- the European basis of customs duty
- customs valuation
- community transit
- export procedure
- customs debts
- decisions relating to the application of customs rules
- appeals
- controls and record-keeping
- the customs code committee
- excise duties, includes:
- excise duties at community level
- alcoholic liquor duty
- tobacco products duty
Discrimination
- scope of the title and legislative framework
- the Commission for Equality and Human Rights
- sex discrimination, includes:
- prohibition of discrimination
- Equal Opportunities Commission
- enforcement
- equal pay, includes:
- Equal Pay Act 1970
- race relations, includes:
- prohibition of discrimination
- the Commission for Racial Equality
- enforcement
- disability discrimination, includes:
- prohibition of discrimination
- enforcement, remedies and procedure
- Disability Rights Commission
- religious discrimination, includes:
- discrimination in the employment field
- discrimination in the provision of goods, facilities, services and education etc
- sexual orientation discrimination, includes:
- discrimination in the employment field
- age discrimination, includes:
- discrimination in employment and vocational training
- other unlawful acts
- general exception for, and other provisions relating to, retirement
Elections and referendums
- legal framework
- the different types of election
- combined polls
- the Electoral Commission etc
- the Electoral Commission
- the Boundary Commission
- establishment and review of electoral boundaries
- right to vote and registration of electors
- procedure for conducting elections, includes:
- initiating an election
- the election campaign
- the ballot
- procedure for conducting referendums
- national and regional referendums
- local referendums
- irregularities, offences and legal proceedings, includes:
- injunctions and orders
- questioning elections and referendums
- punishment of offences
- consequences of legal proceedings
Extradition – the formal surrender by one country to another, based on reciprocal arrangements partly judicial and partly administrative, of an individual accused or convicted of a serious criminal offence committed outside the territory of the extraditing state and within the jurisdiction of the requesting state which, being competent by its own law to try and punish him, requests the individual’s surrender.
- present statutory structure
- documents and evidence
- extradition arrangements and treaties
- Part III arrangements
- Schedule 1 treaties
- international conventions
- international tribunals
- cases under Part III of the Extradition Act 1989, includes:
- persons liable to extradition
- restrictions on return
- procedure
- cases under Schedule 1 to the Extradition Act 1989, includes:
- extradition crimes
- restrictions on surrender
- applications to the high court, includes:
- habeas corpus
- judicial review
- statutory discharge
- appeals from the high court
- appeals to the House of Lords
- applications to the European Court of Human Rights
- human rights
- United Kingdom colonies
- Part III arrangements
- Schedule 1 arrangements
- extradition to the United Kingdom
- cases under the Backing of Warrants (Republic of Ireland) Act 1965, includes:
- procedure before arrest
- procedure after arrest
- high court proceedings
Foreign Relations Law – consists of rules of public international law which are binding upon the UK, and such parts of English law as are concerned with the means by which effect is given to the rules of public international law or which involve matters of concern to the UK in the conduct of its relations with foreign states and governments or their nationals.
- subjects of international law
- states and governments
- recognition
- succession of states and governments
- treaties and international agreements, includes:
- entering into treaties
- interpretation of treaties
- termination of treaties
- state territory and jurisdiction
- acquisition and extent of territory
- non-state territory
- personal jurisdiction
- jurisdictional immunities, includes:
- diplomatic privileges and immunities
- institutions of the European communities
- nationality, includes:
- nationality of persons, corporations, ships and aircraft
- international claims
- remedies
- state responsibility
- treatment of aliens
- settlement of international disputes
- methods of settlement
- non-judicial settlement
- the United Nations
- the International Court of Justice
- international organisations, includes:
- organisations in Europe
- international financial and trade organisations
Income Taxation
- taxation of income, profits and company distributions
- the taxes
- capital and income
- continuity of taxation; budget resolutions
- the legislation (the Income and Corporation Taxes Act 1988; the Taxes Management Act 1970; the Capital Allowances Act 2001)
- former taxes on income; standard rate tax
- commissioners, inspectors and collectors of taxes, includes:
- commissioners of Inland Revenue
- inspectors and collectors of taxes
- Schedule A and associated charges
- charge to tax; persons chargeable; exemptions
- computation of tax
- appeals
- Schedule D generally; cases I and II, includes:
- general charge to tax; the six cases
- capital allowances, includes:
- plant and machinery
- industrial buildings and structures
- research and development
- patents
- cases III to VI of Schedule D
- Schedule E, includes:
- charge to tax under Schedule E
- sub-contractors in the construction industry
- payments to sub-contractors
- excepted persons
- taxation of companies, includes:
- corporation tax
- computation of income for corporation tax
- company distributions; tax credits, includes:
- taxations of company distributions
- tax credits
- stock dividends
- reliefs and exemptions, includes:
- reliefs for companies
- personal reliefs
- reliefs for life insurance
- double taxation relief
- immunity and exemption
- persons chargeable; incidence of tax; residence and domicile, includes:
- categories of persons chargeable; incidence of tax
- incidence of charge to corporation tax
- total income; higher rate income tax, includes:
- computation of total income
- income tax at higher rate
- alienation
- special classes of companies and businesses, includes:
- close companies
- controlled foreign companies
- investment companies
- dealers in securities
- unit trusts; investment trusts
- underwriters
- intellectual property
- patent rights; know-how
- copyright etc
- life policies, life annuities and capital redemption policies, includes:
- chargeable events; computation of gains
- charge to tax
- estates of deceased persons in course of administration, includes
- limited interests in residue
- final adjustments; time limits; information
- settlements, includes:
- trustees and beneficiaries
- income of the settlor
- tax avoidance, includes:
- transactions in securities
- transfers abroad
- gains from exploitation of earning capacity and artificial transactions in land
- leasing of assets; limiting or negativing tax reliefs
- returns: assessments; appeals; legal proceedings; recovery of tax, includes:
- returns and information
- assessments
- judicial review
- payment and collection of tax
- criminal proceedings; rewards
Inheritance Taxation
- main charging provisions
- main charges and definitions
- dispositions that are not transfers of value
- close companies
- lifetime transfers
- potentially exempt transfers
- gifts subject to a reservation of benefit
- transfer on death
- transfer of value on death
- value of estate on death
- alterations of dispositions on death
- settled property, includes:
- settlements with an interest in possession
- settlements without an interest in possession
- reversionary interests
- exemptions and relief, includes:
- exempt transfers
- national heritage property
- relief for business property
- foreign element
- valuation
- assets
- liabilities
- liability and incidence
- payment, includes:
- accounts
- interest on tax
- the Inland Revenue charge
- adjustments of tax
- determination of amount of tax due, includes:
- determination by the commissioners of Inland Revenue
- appeals
- penalties
Local Government – local government in England and Wales consists of the administration of locally elected bodies of powers conferred and duties imposed by Parliament.
- areas and authorities
- structural, boundary and electoral changes
- civic rights and privileges; officers of dignity and the lieutenancy
- central government
- members of local authorities, includes:
- elections
- qualification and disqualification
- conduct of members
- pecuniary interests
- insurance and limitation of liability
- executive and alternative arrangements, includes:
- executive arrangements
- overview and scrutiny committees
- meetings and proceedings, includes:
- admission to meetings and access to information
- arrangements for the discharge of functions, includes:
- discharge of functions under the Local Government Act 1972
- contracting out
- staff, includes:
- appointment of staff
- pay and conditions of service
- pensions
- powers and duties of local authorities, includes:
- general powers and limitations
- contracts of local authorities
- byelaws
- legal proceedings and notices
- land transactions, includes:
- powers to deal with land
- land development and miscellaneous powers
- local government finance, includes:
- expenditure
- grants from central government
- capital finance
- financial administration and accounts
- audit
- complaints of maladministration
- the commissions for local administration
- investigation of complaints
London Government
- London Government legislation
- administrative areas and authorities
- the London Borough councils and the Corporation of London
- authorities
- functions
- finance
- the Greater London Authority, includes:
- establishment and purposes of the GLA
- the Mayor of London and the London Assembly
- functions and powers
- statutory bodies operating under the GLA
- ethical standards and maladministration
- transport in London, includes:
- transport strategy
- London transport users’ committee
- travel concessions
- penalty fares
Money
- money and interest on money
- loans of money, includes:
- loans to and by particular persons
- offences
- the national debt
- constitution of the national debt
- reduction of the national debt
- the National Loans Fund and the Consolidated Fund
- government securities
- government stock
- savings certificates
- premium savings bonds
- government annuities
- loans by public works loan commissioners, includes:
- administration
- international financial arrangements
- the Exchange Equalisation Account
- European payments and international financial institutions
- repeal of exchange control legislation
- European Monetary Union
National Health Service
- national health service organisation
- scope of the health service and delivery of services, includes:
- general duties of the Secretary of State
- health authorities
- relationship between health service bodies
- the health services, includes:
- hospital and specialist services
- contractor services vocational training
- general medical services
- general dental services
- obtaining services
- complaints, discipline and disqualification, includes:
- hospital patients
- complaints against practitioners
- the Health Service Commissioner
- disqualification of practitioners
- finance, includes:
- finance of the health service administration
- fund-holding
- clinical negligence schemes
- superannuation and other benefits, includes:
- national health service pension scheme
- injury benefits
- vaccine damage payments
- miscellaneous
- national health service and private practice
- taxation
- general practice finance corporation
Rating and Council Tax – council tax and non-domestic rating of hereditaments are the principal means whereby a local authority obtains monies from occupiers and owners of properties in its area to defray its expenses.
- non-domestic rating, includes:
- legislation and administration
- system of non-domestic rating
- exemptions from non-domestic rating
- chargeable amount
- valuation for rating
- recovery of rates
- council tax, includes:
- liability to council tax
- amount of council tax
- valuation lists
- penalties and enforcement
- council tax appeals
- council tax benefit
- application of the council tax benefit scheme
- administration of council tax benefit
- claims, reviews and suspension of council tax benefit
- audit commission studies
Stamp Duties and Stamp Duty Reserve Tax – stamp duties are those duties imposed by the Stamp Act 1891 or by subsequent legislation amending or directed to be construed with that Act.
- the charge to stamp duty
- instruments liable to ad valorem duty
- instruments liable to fixed duty
- exemptions from stamp duty
- administration and assessment
- offences
- stamp duty reserve tax, includes:
- the charge to tax
- exceptions and exemptions
- accountability, determination and payment
- administration
Statutes
- nature of primary legislation
- constitutional authority of acts
- definition and classification
- enacting, promulgation, proof and citation of acts
- framework and components of an act
- passing, commencement, amendment and cessation, includes:
- retrospectivity
- repeal of an act of enactment
- expiry, suspension and revival
- extent and application of acts
- operation of acts, includes:
- duty to obey legislation
- functions of the Executive/Attorney General/court
- statutory interpretation, includes:
- the role of the court
- legislative intention and the legal meaning
- interpretative criteria and the basic rule
- subordinate legislation, includes:
- general provisions
- parliamentary control
- judicial control
- cessation in force
Value Added Tax – the principal provisions relating to the tax have been consolidated in the Value Added Tax Act 1994. There is also a considerable body of subordinate legislation which regulates the operation of the tax.
- the charge to value added tax
- supply of goods and services
- taxable persons
- value of goods or services
- value added tax on the importation of goods
- exemptions and relief
- exempt supplies and acquisitions
- zero-rated supplies
- retail schemes
- margin schemes
- special cases
- groups of companies
- other special cases
- accounting and assessment, includes:
- input tax and output tax
- records and information
- assessments
- refunds of value added tax
- offences and penalties
- criminal offences
- civil penalties
- enforcement and ancillary powers
- appeals
- VAT and duties tribunals
- appeals to VAT and duties tribunals
- further appeals and references
European Communities
- the communities
- the Court of Justice
- application of community law in national courts
- external relations
- economic and monetary policy
- industrial policy and internal market
- state aids and regional policy
- environment and consumers
- coal and steel
- energy other than from coal
- undertakings
- customs union and free movement of goods
- agriculture
- fisheries
- freedom of movement for workers
- right of establishment and freedom to provide services
- freedom of movement of capital
- transport
- competition
- taxation
- social policy