British Telecommunications Act 1981

PART IIIU.K. Miscellaneous and General

79 Powers of Treasury to dispose etc. of the shares of Cable and Wireless Limited.U.K.

(1)The Treasury after consultation with the Secretary of State may at any time dispose of their interest in all or any of the shares of Cable and Wireless Limited in consideration of such sums as the Treasury may fix; and after any such disposal section 1(1) of the M1Imperial Telegraphs Act 1938 and section 3(5) of the M2Cable and Wireless Act 1946 (which require the payment into the Exchequer of dividends paid on the said shares) shall not apply to dividends so paid in respect of the shares to which the disposal relates.

(2)The Treasury after consultation with the Secretary of State [F1or the Secretary of State with the consent of the Treasury]may at any time—

(a)acquire an interest in any shares or stock of Cable and Wireless Limited or any of its subsidiaries or in any rights to subscribe for any such shares; and

(b)dispose of an interest so acquired in consideration of such sum as the Treasury [F1or the Secretary of State] may fix.

(3)Any sums required by the Treasury [F2or the Secretary of State] for making an acquisition under subsection (2) shall be paid out of moneys provided by Parliament; and any sums received by the Treasury [F2or the Secretary of State] in consideration of a disposal made under subsection (1) or (2), or by way of dividend or otherwise in right of any interest acquired by them [F2or him] under subsection (2), shall be paid into the Consolidated Fund.

Textual Amendments

Modifications etc. (not altering text)

C1Certain functions transferred by S.I. 1986/2237, arts. 2(1)(a), 3(3)

Marginal Citations

80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.

81 Stamp duty.U.K.

(1)Stamp duty shall not be chargeable on any instrument which is certified to the Commissioners of Inland Revenue by the Corporation, the Post Office or any wholly owned subsidiary of either of those bodies as having been made or executed in pursuance of section 10 or Schedule 2; but no such instrument shall be deemed to be duly stamped unless it is stamped with the duty to which it would but for this subsection be liable or it has, in accordance with the provisions of section 12 of the M3Stamp Act 1891, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.

(2), (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Textual Amendments

Modifications etc. (not altering text)

C2S. 81 modified (26.3.2001) by S.I. 2001/1148, art. 24 (with art. 34)

Marginal Citations

82 Tax provisions.U.K.

(1)For the purposes of the [F5Taxation of Chargeable Gains Act 1992] any asset transferred by this Act from the Post Office to the Corporation, or from the Corporation to the Post Office, shall be deemed to be for a consideration such that no gain or loss accrues to the transferor on its transfer; and [F5Schedule 2] to that Act shall have effect in relation to any asset so transferred as if the acquisition or provision of it by the transferor, or the acquisition or provision of it by the Crown which is treated as the acquisition or provision of it by the transferor, had been the acquisition or provision of it by the transferee.

(2)For the purposes of the Corporation Tax Acts—

(a)the part of the Post Office’s trade transferred by this Act to the Corporation (“the transferred trade”) and the part thereof retained by the Post Office (“the retained trade”) shall be treated as having been, at all times since the commencement of the Post Office’s trade, separate trades carried on by the Corporation and the Post Office respectively; and

(b)the trade carried on by each of those bodies after the appointed day shall be treated as the same trade as that which, by virtue of paragraph (a), it is treated as having carried on before that day.

(3)The aggregate of the amounts for which the Corporation and the Post Office are entitled to relief under section 177(1) of the M4Income and Corporation Taxes Act 1970, as for losses sustained by them before the appointed day in carrying on the transferred trade and the retained trade, shall not exceed the amount which, if subsection (2) had not been enacted and the Post Office had continued to carry on both trades, would have been available to it for carrying forward against trading income from the trades in succeeding accounting periods.

(4)Where, in the discharge of any liability which is transferred to the Corporation by this Act, the Corporation makes payments to the trustees of a retirement benefits scheme with a view to the provision of relevant benefits for persons who are employees of the Post Office, the Tax Acts shall have effect in relation to those payments—

(a)as if those persons were employees of the Corporation; and

(b)where the scheme is an exempt approved scheme, as if paragraph (a) of the proviso to section 21(3) of the M5Finance Act 1970 were omitted;

and in this subsection expressions which are also used in Chapter II of Part II of the said Act of 1970 have the same meanings as in that Chapter.

(5)Any transfer by this Act of an interest in land from the Post Office to the Corporation, or from the Corporation to the Post Office, shall be deemed to be a disposal to which subsection (1) of section 20 of the M6Development Land Tax Act 1976 (groups of companies) applies.

(6)For the purposes of section 21 of the M7Finance Act 1972 (value added tax: group registration) the Corporation, the Post Office and any bodies corporate resident in the United Kingdom or the Isle of Man which are subsidiaries of either of those bodies shall be eligible to be treated as members of a group until the expiration of the period of three years beginning with the appointed day; and where, by virtue of this subsection, two or more bodies are so treated, the Commissioners of Customs and Excise shall, as soon as practicable after the expiration of that period, by notice to those bodies, terminate that treatment from such date as may be specified in the notice.

(7)Subsections (2) and (3) shall have effect in relation to accounting periods of the Corporation and of the Post Office ending on or after the appointed day.

Textual Amendments

F5Words in s. 82(1) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290(1), Sch. 10 para.5 (with ss. 60, 101(1), 201(3)).

Modifications etc. (not altering text)

C4S. 82(4) amended (temp. during the transitional period referred to in s. 69(1) of the Telecommunications Act 1984 (c. 12)) by Telecommunications Act 1984 (c. 12, SIF 96), s. 109, Sch. 5 para. 39(9)

Marginal Citations

83 Financial provisions.U.K.

(1)There shall be paid out of moneys provided by Parliament—

(a)any administrative expenses of the Secretary of State under this Act; and

(b)any increase attributable to the provisions of this Act in the sums which under any other enactment are paid out of moneys so provided.

(2)There shall be paid out of the Consolidated Fund or the National Loans Fund any increase attributable to the provisions of this Act in the sums which under any other enactment are paid out of that Fund.

84 Power of managers of certain welfare funds to preserve their scope. U.K.

(1)A fund to which this section applies is one (whether described by the addition thereto of the attribute “welfare”, “benevolent” or “mutual aid” or by the addition thereto of any other attribute) the objects of which consist in or include the provision for—

(a)persons who are, or have been, employees of the Post Office, or for such persons of any class or description; or

(b)for the relatives and dependants of any persons who are or have been so employed, or of such persons of any class or description,

of benefits in case of need, sickness or distress, and a society or organisation to which this section applies is one (however described) the objects of which are similar; and in this section—

  • managers” in relation to a fund, society or organisation, means the trustees, committee or other persons entrusted with its management;

  • relevant body” means the Corporation or any of its subsidiaries or any subsidiary of the Post Office.

(2)The provisions of the trust deed, rules, regulations or other instrument constituting or regulating a fund, society or organisation to which this section applies may, by resolution of the managers of the fund, society or organisation, be altered—

(a)so as to permit persons who are employees (past or present) of a relevant body, or persons who are members of a class of persons of that description, to become members of, or subscribers to, the fund, society or organisation;

(b)so as, in the case of persons of the said description or persons who are members of a class of persons of that description, to entitle them and persons claiming in right of them (subject to such, if any, terms and conditions as may be specified in the resolution) to receive benefits from the fund, society or organisation if, and to the extent that, they would be entitled to receive benefits therefrom if employment by a relevant body were employment by the Post Office;

but so that no alteration be made that alters the character of the fund, society or organisation.

(3)If a resolution of the managers of a fund, society or organisation to which this section applies so provides—

(a)any reference in the trust deed, rules, regulations or other instrument constituting or regulating the fund, society or organisation to the Post Office (not being a reference in a context referring, in whatever terms, to persons employed by the Post Office or persons so employed of a specified description) shall be construed as referring (or, if the context so requires, as including a reference) to a relevant body; and

(b)any reference in that instrument, in whatever terms, to persons so employed or persons so employed of a specified description shall be construed as referring (or, if the context so requires, as including a reference) to persons employed by a relevant body or, as the case may be, to persons so employed of a corresponding description.

(4)For the purposes of a resolution deriving validity from this section, the definition of a class of persons may be framed by reference to any circumstances whatever.

Modifications etc. (not altering text)

85 General interpretation.U.K.

(1)In this Act—

  • the M81953 Act” means the Post Office Act 1953;

  • the M91969 Act” means the Post Office Act 1969;

  • the appointed day” has the meaning given by section 1(2);

  • the Corporation” means British Telecommunications;

  • F6...

  • pension” includes allowance and gratuity;

  • F7...

  • statutory provision”, except in relation to Northern Ireland or the Isle of Man, has the same meaning as in section 57(1) of the M10Harbours Act 1964, in relation to Northern Ireland, has the same meaning as in section 1(f) of the M11Interpretation Act (Northern Ireland) 1954 and, in relation to the Isle of Man, means an Act of Tynwald.

[F8(2)Any reference in this Act to a subsidiary or wholly-owned subsidiary shall be construed in accordance with section 736 of the Companies Act 1985.]

(3)This section shall extend to the Isle of Man and the Channel Islands.

Textual Amendments

F7Definition of 'statutory maximum' in s. 85(1) repealed (5.11.1993) by 1993, c. 50, s. 1(1), Sch. 1, Pt.XIV

Marginal Citations

86 Application to Northern Ireland.U.K.

(1)In the application of this Act to Northern Ireland any reference—

(a)to an enactment comprised in Northern Ireland legislation (except a reference to Schedule 6 to the M12Local Government Act (Northern Ireland) 1972 or Schedule 8 to the M13Health and Personal Social Services (Northern Ireland) Order 1972); or

(b)to an enactment which the Northern Ireland Assembly has power to amend,

shall, except in Schedule 3, be construed as including a reference to any enactment comprised in Northern Ireland legislation passed or made after this Act and re-enacting the said enactment with or without modification.

(2)Regulations made by the Secretary of State under the M14Civil Defence Act (Northern Ireland) 1950 may apply to the Corporation such of the provisions of the M15Civil Defence Act (Northern Ireland) 1939 (except section 7(4) thereof) relating to public utility undertakers as may be specified in the regulations and may specify the Secretary of State as the appropriate department in relation to the Corporation for the purpose of the application of any provisions so specified to the Corporation.

(3)There shall be excluded from the workers in relation to whom the Road Haulage Wages Council (Northern Ireland) and any wages council established under the M16Wages Councils Act (Northern Ireland) 1945 may operate any person employed by the Corporation on road haulage work within the meaning of paragraph 1 of the Schedule to the M17Road Haulage Wages Council (Northern Ireland) (Variation) Order 1952.

87 Consequential amendments.U.K.

(1)The amendments contained in Schedule 3 shall have effect, being minor amendments or amendments consequential on the foregoing provisions of this Act.

(2)This section and Schedule 3 shall extend to the Isle of Man, so far as regards any enactment mentioned in that Schedule that so extends, and shall extend to the Channel Islands so far as regards any enactment so mentioned that so extends.

88 Transitional provisions.U.K.

(1)The general transitional provisions contained in Schedule 4, and the special transitional provisions with respect to patents for inventions and registered designs contained in Schedule 5, shall have effect.

(2)This section and Schedules 4 and 5 shall extend to the Isle of Man, and this section and Schedule 4 shall extend to the Channel Islands.

89 Repeals and savings. U.K.

(1)The enactments mentioned in part I of Schedule 6 (which includes some that are spent or no longer of practical utility) shall on the passing of this Act be repealed to the extent soecified in the third column of that Schedule ; and the enactments mentioned in Part II of that Schedule shall on the appointed day, be repealed to the extent specified in that column.

(2)By reason of the repeal of this section by the M18Post Office Act 1961, there shall be inserted in Schedule 9 to the 1969 Act (general transitional provisions) at the end of paragraph 2 the following sub-paragraph—

(4)With respect to instruments and documents executed or signed before the appointed day—

(a)every instrument or document purporting to be executed or signed by or on behalf of the Postmaster General shall be deemed to be so executed or signed unless the contrary is shown ; and

(b)a certificate signed before the appointed day by the Postmaster General that any instrument or document purporting to be executed or signed shall be conclusive evidence of that fact.

(3)Notwithstanding the repeal by this section of the said Act of 1961, the M19Exchequer and Audit Departments Act 1866 and the M20Exchequer and Audit Departments Act 1921 shall continue to have effect with the amendments made by Schedule 1 to the said Act of 1961.

(4)The repeal by this section of section 2 of the M21Post Office (Data Processing Service) Act 1967 and section 65 of the 1969 Act shall not affect the operation of those sections in relation to information obtained before the appointed day.

(5)This section and Schedule 6 shall extend to the Isle of Man so far as regards any enactment mentioned in that Schedule that so extends (other than an enactment contained in the M22Telegraph Act 1863), and shall extend to the Channel Islands so far as regards any enactment so mentioned that so extends.

Modifications etc. (not altering text)

C6The “said Act of 1961” means Post Office Act 1961 (c. 15)

C7The text of s. 89(1),(2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

90 Short title and extent.U.K.

(1)This Act may be cited as the British Telecommunications Act 1981.

(2)This Act extends to Northern Ireland.