Section 19
1In Part 2 of Schedule 1 to the Trustee Investment Act 1961 (narrower-range investments requiring advice), in paragraph 19, for “References” to the end substitute—
“For this purpose—
(a)“overseas territory” means any territory or country outside the United Kingdom, and
(b)the reference to the government of any overseas territory includes a reference to a government constituted for two or more overseas territories, and to any authority established for the purpose of providing or administering services which are common to, or relate to matters of common interest to, two or more such territories.”
2In Schedule 3 to the Parliamentary Commissioners Act 1967 (matters not subject to investigation), in paragraph 10(2)(a), after “1980” insert “ or pursuant to the exercise of his powers under Part I of the International Development Act 2002 ”.
3(1)Amend section 38A of the Police (Scotland) Act 1967 (status of constables undertaking relevant service) as follows.
(2)In subsection (1) (meaning of relevant service), at the end of paragraph (e) insert “, or
(f)service in connection with the provision by the Secretary of State of assistance under the International Development Act 2001 on which a person is engaged with the consent of the appropriate authority.”
(3)In subsection (6) (application of police regulations while undertaking relevant service), in paragraph (a) for “or (e)” substitute “ , (e) or (f) ”.
4In Schedule 2 to the Pensions (Increase) Act 1971 (official pensions), in paragraph 15(b), after “1980” insert “ or in connection with the provision by the Secretary of State of assistance under the International Development Act 2002 ”.
5In section 2 of the Overseas Pensions Act 1973 (superannuation schemes as respects certain overseas service etc), in subsection (2)(d), in both sub-paragraph (i) and sub-paragraph (ii), after “1980” insert “ or an appointment made in connection with the provision by the Secretary of State of assistance under the International Development Act 2002 ”.
6(1)In section 7 of the Police Pensions Act 1976 (payment of pensions and contributions), in subsection (2)(b), after “1980” insert “ or an appointment made in connection with the provision by the Secretary of State of assistance under the International Development Act 2002 ”.
(2)In section 11 of that Act (interpretation), in subsection (1)(a), after “1980” insert “ or an appointment made in connection with the provision by the Secretary of State of assistance under the International Development Act 2002 ”.
7In section 13B of the Customs and Excise Duties (General Reliefs) Act 1979 (persons to whom provisions about relief from duties etc. apply), in subsection (1), for paragraph (b)(v) substitute—
“(v)the International Development Act 2002.”
8In Schedule 1 to the Stock Transfer Act 1982 (meaning of “specified securities”), for paragraph 4(2) substitute—
“(2)For this purpose—
(a)“overseas territory” means any territory or country outside the United Kingdom, and
(b)the reference to the government of any overseas territory includes a reference to a government constituted for two or more overseas territories, and to any authority established for the purpose of providing or administering services which are common to, or relate to matters of common interest to, two or more such territories.”
9(1)Amend section 615 of the Income and Corporation Taxes Act 1988 (exemption from tax in respect of certain pensions) as follows.
(2)In subsection (8) (interpretation), omit paragraphs (a) and (b).
(3)After subsection (8) insert—
“(9)For the purposes of this section, a person shall be taken to be employed in the public service of an overseas territory at any time when—
(a)he is employed in any capacity under the government of that territory, or under any municipal or other local authority in it,
(b)he is employed, in circumstances not falling within paragraph (a) above, by a body corporate established for any public purpose in that territory by an enactment of a legislature empowered to make laws for that territory, or
(c)he is the holder of a public office in that territory in circumstances not falling within either paragraph (a) or (b).
(10)For the purposes of subsection (9), references to the government of an overseas territory include references to a government constituted for two or more overseas territories, and to any authority established for the purpose of providing or administering services which are common to, or relate to matters of common interest to, two or more such territories.”
F110U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 3 para. 10 repealed (6.4.2003 with effect in accordance with s. 723(1)(a)(b)) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
11(1)Amend section 97 of the Police Act 1996 (status of police officers undertaking relevant service) as follows.
(2)In subsection (1) (meaning of relevant service), at the end of paragraph (g) insert “, or
(h)service in connection with the provision by the Secretary of State of assistance under the International Development Act 2001 on which a person is engaged with the consent of the appropriate authority.”
(3)In subsection (6) (application of police regulations while undertaking relevant service), in paragraph (a) for “or (g)” substitute “ , (g) or (h) ”.
12(1)Amend section 27 of the Police (Northern Ireland) Act 1998 (status of police officers undertaking relevant service) as follows.
(2)In subsection (1) (meaning of relevant service), at the end of paragraph (h) insert “, or
(j)service in connection with the provision by the Secretary of State of assistance under the International Development Act 2001 on which a member of the Police Service of Northern Ireland is engaged with the consent of the Chief Constable.”
(3)In subsection (5) (application of police regulations while undertaking relevant service), in paragraph (b) for “or (h)” substitute “ , (h) or (j) ”.