The Education (Student Support) (European University Institute) Regulations 2010

Regulation 9

SCHEDULE 1 ELIGIBLE STUDENTS

PART 1 Interpretation

1.—(1) For the purposes of this Schedule—

“Directive 2004/38” means Directive 2004/38/EC of the European Parliament and of the Council of 29th April 2004 on the rights of citizens of the Union and their family members to move and reside freely in the territory of the Member States(1);

“EEA Agreement” means the Agreement on the European Economic Area signed at Oporto on 2nd May 1992(2), together with the Protocol adjusting that Agreement signed at Brussels on 17th March 1993(3), as modified from time to time;

“EEA frontier self-employed person” has the meaning given by sub-paragraph (2);

“EEA frontier worker” has the meaning given by sub-paragraph (3);

“EEA migrant worker” means an EEA national who is a worker, other than an EEA frontier worker, in the United Kingdom;

“EEA national” means a national of an EEA State other than the United Kingdom;

“EEA self-employed person” means an EEA national who is a self-employed person, other than an EEA frontier self-employed person, in the United Kingdom;

“EEA State”, in relation to any time, means—

(a)

a state which at any time is a Member State; or

(b)

any other state which at that time is a party to the EEA Agreement;

“employed person” means an employed person within the meaning of Annex 1 to the Swiss Agreement;

“EU national” means a national of a Member State;

“European Economic Area” means the area comprised by the European Union, the Republic of Iceland, the Kingdom of Norway and the Principality of Liechtenstein;

“family member”, unless otherwise indicated, means—

(a)

in relation to an EEA frontier worker, an EEA migrant worker, an EEA frontier self-employed person or an EEA self-employed person—

(i)

that person’s spouse or civil partner;

(ii)

that person’s child or the child of that person’s spouse or civil partner; or

(iii)

dependent direct relatives in that person’s ascending line or that of the person’s spouse or civil partner;

(b)

in relation to a Swiss employed person, a Swiss frontier employed person, a Swiss frontier self-employed person or a Swiss self-employed person—

(i)

that person’s spouse or civil partner; or

(ii)

that person’s child or the child of that person’s spouse or civil partner;

(c)

in relation to an EU national who falls within article 7(1)(c) of Directive 2004/38—

(i)

that person’s spouse or civil partner; or

(ii)

direct descendants of that person or that person’s spouse or civil partner who are—

(aa)

under the age of 21;

(bb)

dependants of that person or of the person’s spouse or civil partner;

(d)

in relation to an EU national who falls within article 7(1)(b) of Directive 2004/38—

(i)

that person’s spouse or civil partner;

(ii)

direct descendants of the person or of the person’s spouse or civil partner who are—

(aa)

under the age of 21; or

(bb)

dependants of the person or of the person’s spouse or civil partner;

(iii)

dependent direct relatives in the person’s ascending line or that of the person’s spouse or civil partner;

(e)

in relation to a United Kingdom national, for the purposes of paragraph 9—

(i)

the person’s spouse or civil partner; or

(ii)

direct descendants of the person or the person’s spouse or civil partner who are—

(aa)

under the age of 21; or

(bb)

dependants of the person or of the person’s spouse or civil partner;

“Member State” means a Member State of the European Union;

“right of permanent residence” means a right arising under Directive 2004/38 to reside in the United Kingdom permanently without restriction;

“self-employed person” means—

(a)

in relation to an EEA national, a person who is self-employed within the meaning of Article 7 of Directive 2004/38 or the EEA Agreement, as the case may be; or

(b)

in relation to a Swiss national, a person who is a self-employed person within the meaning of Annex 1 to the Swiss Agreement;

“settled” has the meaning given by section 33(2A) of the Immigration Act 1971(4);

“Swiss Agreement” means the Agreement between the European Union and its Member States, of the one part, and the Swiss Confederation, of the other, on the Free Movement of Persons signed at Luxembourg on 21st June 1999(5) and which came into force on 1st June 2002;

“Swiss employed person” means a Swiss national who is an employed person, other than a Swiss frontier employed person, in the United Kingdom;

“Swiss frontier employed person” has the meaning given in sub-paragraph (4);

“Swiss frontier self-employed person” has the meaning given in sub-paragraph (5);

“Swiss self-employed person” means a Swiss national who is a self-employed person, other than a Swiss frontier self-employed person, in the United Kingdom;

“United Kingdom national” means a person who falls to be treated as a national of the United Kingdom for the purposes of the EU Treaties;

“worker” means a worker within the meaning of Article 7 of Directive 2004/38 or the EEA Agreement, as the case may be.

(2) “EEA frontier self-employed person” means an EEA national who—

(a) is a self-employed person in England; and

(b) resides in Switzerland or in the territory of an EEA State other than the United Kingdom and returns to the national’s residence in Switzerland or that EEA State, as the case may be, daily or at least once a week.

(3) “EEA frontier worker” means an EEA national who—

(a) is a worker in England; and

(b) resides in Switzerland or in the territory of an EEA State other than the United Kingdom and returns to the national’s residence in Switzerland or that EEA State, as the case may be, daily or at least once a week.

(4) “Swiss frontier employed person” means a Swiss national who—

(a) is an employed person in England; and

(b) resides in Switzerland or in the territory of an EEA State other than the United Kingdom and returns to the national’s residence in Switzerland or that EEA State, as the case may be, daily or at least once a week.

(5) “Swiss frontier self-employed person” means a Swiss national who—

(a) is a self-employed person in England; and

(b) resides in Switzerland or in the territory of an EEA State other than the United Kingdom and returns to the national’s residence in Switzerland or that EEA State, as the case may be, daily or at least once a week.

(6) For the purposes of this Schedule, “parent” includes a guardian, any other person having parental responsibility for a child and any person having care of a child and “child” is to be construed accordingly.

(7) For the purposes of this Schedule, a person (“A”) is to be treated as ordinarily resident in England, the United Kingdom and Islands or in the territory comprising the European Economic Area and Switzerland if A would have been so resident but for the fact that—

(a) A;

(b) A’s spouse or civil partner;

(c) A’s parent; or

(d) in the case of a dependent direct relative in the ascending line, A’s child or child’s spouse or civil partner,

is or was temporarily employed outside England, the United Kingdom and Islands or, as the case may be, outside the territory comprising the European Economic Area and Switzerland.

(8) For the purposes of sub-paragraph (7), temporary employment outside of England, the United Kingdom or the territory comprising the European Economic Area and Switzerland includes—

(a) in the case of members of the regular naval, military or air forces of the Crown, any period which they serve outside the United Kingdom as members of such forces; and

(b) in the case of members of the regular armed forces of an EEA State or Switzerland, any period which they serve outside of the territory comprising the European Economic Area and Switzerland as members of such forces.

PART 2 Categories

Persons who are settled in the United Kingdom

2.—(1) A person who—

(a) is settled in the United Kingdom on the relevant date other than by reason of having acquired a right of permanent residence;

(b) is ordinarily resident in England on the relevant date;

(c) had been ordinarily resident throughout the three-year period preceding the relevant date in the United Kingdom and Islands; and

(d) had not during any part of the period referred to in paragraph (c) been ordinarily resident in the United Kingdom and Islands wholly or mainly for the purpose of receiving fulltime education.

(2) Paragraph (d) of sub-paragraph (1) does not apply to a person who is treated as being ordinarily resident in the United Kingdom and Islands in accordance with paragraph 1(7).

3.  A person who—

(a) is settled in the United Kingdom on the relevant date by reason of having acquired the right of permanent residence;

(b) is ordinarily resident in England on the relevant date;

(c) who had been ordinarily resident in the United Kingdom throughout the three-year period preceding the relevant date; and

(d) in a case where the person’s ordinary residence referred to in paragraph (c) was wholly or mainly for the purpose of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately before the period of ordinary residence referred to in paragraph (c).

Refugees

4.—(1) A person—

(a) who is a refugee;

(b) who is ordinarily resident in the United Kingdom and Islands and has not ceased to be so resident since being recognised as a refugee; and

(c) who is ordinarily resident in England on the relevant date.

(2) A person—

(a) who is the spouse or civil partner of a refugee;

(b) who was the spouse or civil partner of the refugee on the date on which the refugee made the application for asylum;

(c) who is ordinarily resident in the United Kingdom and Islands and has not ceased to be so resident since being given leave to remain in the United Kingdom; and

(d) who is ordinarily resident in England on the relevant date.

(3) A person—

(a) who is the child of a refugee or the child of the spouse or civil partner of a refugee;

(b) who, on the date on which the refugee made the application for asylum, was the child of the refugee or the child of a person who was the spouse or civil partner of the refugee on that date;

(c) who was under 18 on the date on which the refugee made the application for asylum;

(d) who is ordinarily resident in the United Kingdom and Islands and has not ceased to be so resident since being given leave to remain in the United Kingdom; and

(e) who is ordinarily resident in England on the relevant date.

Persons with leave to enter or remain

5.—(1) A person—

(a) with leave to enter or remain;

(b) who is ordinarily resident in England on the relevant date; and

(c) who has been ordinarily resident in the United Kingdom and Islands throughout the three-year period preceding the relevant date.

(2) A person—

(a) who is the spouse or civil partner of a person with leave to enter or remain;

(b) who was the spouse or civil partner of the person with leave to enter or remain on the date on which that person made the application for asylum;

(c) who is ordinarily resident in England on the relevant date; and

(d) who has been ordinarily resident in the United Kingdom and Islands throughout the three-year period preceding the relevant date.

(3) A person—

(a) who is the child of a person with leave to enter or remain or the child of the spouse or civil partner of a person with leave to enter or remain;

(b) who, on the date on which the person with leave to enter or remain made the application for asylum, was the child of that person or the child of a person who was the spouse or civil partner of the person with leave to enter or remain on that date;

(c) who was under 18 on the date on which the person with leave to enter or remain made the application for asylum;

(d) who is ordinarily resident in England on the relevant date; and

(e) who has been ordinarily resident in the United Kingdom and Islands throughout the three-year period preceding the relevant date.

Workers, employed persons, self-employed persons and their family members

6.—(1) A person who—

(a) on the relevant date, is—

(i) an EEA migrant worker or an EEA self-employed person;

(ii) a Swiss employed person or a Swiss self-employed person;

(iii) a family member of a person mentioned in paragraph (i) or (ii);

(iv) an EEA frontier worker or an EEA frontier self-employed person;

(v) a Swiss frontier employed person or a Swiss frontier self-employed person; or

(vi) a family member of a person in (iv) or (v);

(b) subject to sub-paragraph (2), is ordinarily resident in England on the relevant date; and

(c) has been ordinarily resident in the territory comprising the European Economic Area and Switzerland throughout the three-year period preceding the relevant date.

(2) Paragraph (b) of sub-paragraph (1) does not apply where the person applying for support falls within paragraph (a)(iv), (v) or (vi) of sub-paragraph (1).

7.  A person who—

(a) is ordinarily resident in England on the relevant date;

(b) has been ordinarily resident in the territory comprising the European Economic Area and Switzerland throughout the three-year period preceding the relevant date; and

(c) is entitled to support by virtue of article 12 of Council Regulation (EEC) No. 1612/68 on the freedom of movement of workers(6), as extended by the EEA Agreement.

Persons who are settled in the United Kingdom and have exercised a right of residence elsewhere

8.—(1) A person who—

(a) is settled in the United Kingdom;

(b) was ordinarily resident in England and settled in the United Kingdom immediately before leaving the United Kingdom and who has exercised a right of residence;

(c) is ordinarily resident in England on the relevant date;

(d) has been ordinarily resident in the territory comprising the European Economic Area and Switzerland throughout the three-year period preceding the relevant date; and

(e) in a case where the person’s ordinary residence referred to in paragraph (d) was wholly or mainly for the purposes of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately before the period of ordinary residence referred to in paragraph (d).

(2) For the purposes of this paragraph, a person (“A”) has exercised a right of residence if A is a United Kingdom national, a family member of a United Kingdom national for the purposes of Article 7 of Directive 2004/38 (or corresponding purposes under the EEA Agreement or Swiss Agreement) or a person who has the right of permanent residence who in each case has exercised a right under Article 7 of Directive 2004/38 or any equivalent right under the EEA Agreement or Swiss Agreement in a state other than the United Kingdom or, in the case of a person who is settled in the United Kingdom and has a right of permanent residence, if A goes to the state within the territory comprising the European Economic Area and Switzerland of which A is a national or of which the person in relation to whom A is a family member is a national.

EU nationals

9.—(1) A person who—

(a) on the relevant date, is either—

(i) an EU national; or

(ii) a family member of such a person;

(b) is ordinarily resident in England on the relevant date;

(c) has been ordinarily resident in the territory comprising the European Economic Area and Switzerland throughout the three-year period preceding the relevant date; and

(d) subject of sub-paragraph (2), whose ordinary residence in the territory comprising the European Economic Area and Switzerland has not during any part of the period referred to in paragraph (c) been wholly or mainly for the purpose of receiving full-time education.

(2) Paragraph (d) of sub-paragraph (1) does not apply to a person who is treated as being ordinarily resident in the territory comprising the European Economic Area and Switzerland in accordance with paragraph 1(7).

10.—(1) A person who—

(a) on the relevant date, is an EU national other than a United Kingdom national;

(b) is ordinarily resident in England on the relevant date;

(c) has been ordinarily resident in the United Kingdom and Islands throughout the three-year period immediately preceding the relevant date; and

(d) in a case whose ordinary residence referred to in paragraph (c) was wholly or mainly for the purpose of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately before the period of ordinary residence referred to in paragraph (c).

Children of Swiss nationals

11.  A person who—

(a) on the relevant date, is the child of a Swiss national who is entitled to support from the Secretary of State by virtue of article 3(6) of Annex 1 to the Swiss Agreement;

(b) is ordinarily resident in England on the relevant date;

(c) has been ordinarily resident in the territory comprising the European Economic Area and Switzerland throughout the three-year period preceding the first day of the first academic year of the course; and

(d) in a case whose ordinary residence referred to in paragraph (c) was wholly or mainly for the purpose of receiving full-time education, was ordinarily resident in the territory comprising the European Economic Area and Switzerland immediately before the period of ordinary residence referred to in paragraph (c).

Children of Turkish workers

12.  A person who—

(a) on the relevant date, was the child of a Turkish worker;

(b) was ordinarily resident in England on the relevant date; and

(c) has been ordinarily resident in the territory comprising the European Economic Area, Switzerland and Turkey throughout the three-year period preceding the first day of the first academic year of the course.

Regulation 28

SCHEDULE 2 STUDENT’S CONTRIBUTION

PART 1 Interpretation

1.—(1) In this Schedule—

“EEA State” has the meaning given by paragraph 1 of Part 1 of Schedule 1;

“financial year” means the period of twelve months in respect of which the income of a person whose residual income is calculated under the provisions of Part 2 of this Schedule is computed for the purposes of the income tax legislation which applies to it;

“household income” has the meaning given in paragraph 2;

“Member State” has the meaning given by paragraph 1 of Part 1 of Schedule 1;

“partner” in relation to a student means any of the following—

(i)

the spouse of the student;

(ii)

the civil partner of the student;

(iii)

a person ordinarily living with the student (“A”) as if that person were A’s spouse where A was aged 25 or over at the start of the academic year in respect of which A’s contribution falls to be assessed;

(iv)

a person ordinarily living with the student (“A”) as if that person were A’s civil partner where A was aged 25 or over at the start of the academic year in respect of which A’s contribution falls to be assessed;

“preceding financial year” means the financial year immediately preceding the relevant year;

“relevant year” means the academic year in respect of which the household income falls to be assessed;

“residual income” means taxable income after the application of paragraph 3 (in the case of a student) and paragraph 4 (in the case of a student’s partner) and income referred to in sub-paragraph (2) received net of income tax;

“taxable income” means, in relation to paragraph 3, in respect of the academic year for which support is sought and, in relation to paragraph 4, in respect (subject to sub-paragraphs (3) and (4) of paragraph 4) of the preceding financial year, a person’s taxable income from all sources computed as for the purposes of—

(a)

the Income Tax Acts;

(b)

the income tax legislation of another EEA State or Switzerland which applies to a person’s income;

(c)

where the legislation of more than one EEA State or of an EEA State and Switzerland applies to the period, the legislation under which the Secretary of State considers the person will pay the largest amount of tax in that period,

except that no account is taken of income referred to in sub-paragraph (2) paid to another party.

(2) The income referred to in this sub-paragraph is any benefits under a pension arrangement pursuant to an order made under section 23 of the Matrimonial Causes Act 1973(7) which includes provision made by virtue of sections 25B(4) and 25E(2) of that Act or pension benefits under Part 1 of Schedule 5 to the Civil Partnerships Act 2004(8) which includes provision made by virtue of Parts 6 and 7 of that Schedule.

PART 2 Calculation of contribution

Household income

2.—(1) The amount of a student’s contribution depends on the household income.

(2) The household income is—

(a) in the case of a student who has a partner, the residual income of the student aggregated with the residual income of that student’s partner; or

(b) in the case of a student who does not have a partner, the residual income of that student.

(3) In determining the household income, an amount of £1,130 shall be deducted in the case of a student for each child wholly or mainly dependant on the student or the student’s partner.

Calculation of the student’s residual income

3.—(1) For the purpose of determining the residual income of a student (“ A”), there shall be deducted from A’s taxable income (unless already deducted in determining taxable income) the aggregate of any amounts falling within any of the following sub-paragraphs—

(a) any remuneration for work done during any academic year of A’s course, provided that such remuneration shall not include any sums paid in respect of any period for which A has leave of absence or is relieved of A’s normal duties for the purpose of attending that course;

(b) the gross amount of any premium or other sum paid by A in relation to a pension (not being a pension payable under a policy of life assurance) in respect of which relief is given under section 273, 619 or 639 of the Income and Corporation Taxes Act 1988(9) or under section 188 of the Finance Act 2004(10), or where A’s income is computed for the purpose of the income tax legislation of another Member State, the gross amount of any such premium or sum in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts.

(2) Where the student receives income in a currency other than sterling, the value of that income for the purpose of this paragraph shall be—

(a) if the student purchases sterling with the income, the amount of sterling the student so receives; or

(b) otherwise, the value of the sterling the income would purchase using the rate for the month in which it is received published by the Office for National Statistics(11).

Calculation of the student’s partner’s residual income

4.—(1) Subject to sub-paragraphs (7), (8) and (9), for the purposes of determining the taxable income of a student’s partner, any deductions which fall to be made or exemptions which are permitted—

(a) by way of personal reliefs provided for in Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988, or where the income is computed for the purposes of the income tax legislation of another EEA State or Switzerland, the gross amount of any such premium in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts;

(b) pursuant to any enactment or rule of law under which payments which would otherwise under United Kingdom law form part of a person’s income are not treated as such; or

(c) under sub-paragraph (2),

shall not be made or permitted.

(2) For the purpose of determining the residual income of a student’s partner, there shall be deducted from the taxable income determined under sub-paragraph (1) the aggregated of any amounts falling within any of the following sub-paragraphs—

(a) the gross amount of any premium or other sum relating to a pension (not being a pension payable under a policy of life assurance) in respect of which relief is given under section 273, 619 or 639 of the Income and Corporation Taxes Act 1988 or under section 188 of the Finance Act 2004, or where the income is computed for the purpose of the income tax legislation of another EEA State or Switzerland, the gross amount of any such premium or sum in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts;

(b) in any case where income is computed in accordance with sub-paragraph (5) any sums equivalent to the deduction mentioned in paragraph (a), provided that any sums so deducted shall not exceed the deductions which would be made if the whole of the student’s partner’s income were in fact income for the purposes of the Income Tax Acts; and

(c) in the case of a student’s partner who holds a statutory award, £1,130.

(3) Where the Secretary of State is satisfied that the residual income of the student’s partner in the financial year beginning immediately before the relevant year (“current financial year”) is likely to be not more than 85 per cent. of the sterling value of the student’s partner’s residual income in the preceding financial year the Secretary of State may, for the purpose of enabling the student to attend the course without hardship, ascertain the student’s partner’s residual income for the current financial year.

(4) Where the student’s partner (“A”) satisfies the Secretary of State that A’s income is wholly or mainly derived from the profits of a business or profession carried on by A, then any reference in this Part to a preceding financial year shall mean the earliest period of twelve months which ends after the start of the preceding financial year and in respect of which accounts are kept relating to that business or profession.

(5) Where a student’s partner (“A”) is in receipt of any income which does not form part of A’s income for the purposes of the Income Tax Acts or the income tax legislation of another EEA State or Switzerland by reason only that—

(a) A is not resident, ordinarily resident or domiciled in the United Kingdom, or where A’s income is computed as for the purposes of the income tax legislation of another EEA State or Switzerland, not so resident, ordinarily resident or domiciled in that EEA State or Switzerland;

(b) the income does not arise in the United Kingdom, or where A’s income is computed for the purposes of the income tax legislation of another EEA State or Switzerland, does not arise in that EEA State or Switzerland; or

(c) the income arises form an office, service or employment, income from which is exempt from tax in pursuance of any legislation,

A’s taxable income for the purpose of this Schedule shall be computed as though the income under this sub-paragraph were part of A’s income for the purpose of the Income Tax Acts or the income tax legislation of another EEA State or Switzerland, as the case may be.

(6) Where the income of the student’s partner is computed as for the purposes of the income tax legislation of another EEA State or Switzerland, it shall be computed under the provision of this Schedule in the currency of that EEA State or Switzerland and the income of the student’s partner for the purposes of this Schedule shall be the sterling value of that income determined in accordance with the rate for the month in which the last day of the financial year in question falls, as published by the Office for National Statistics.

(7) Where the Secretary of State determines that the student and the student’s partner are separated for the duration of the relevant year, the partner’s income is not taken into account in determining the household income.

(8) Where the Secretary of State determines that the student and the student’s partner have separated in the course of the relevant year, the partner’s income is determined by reference to that person’s income under sub-paragraph (1) divided by fifty-two and multiplied by the number of complete weeks in the relevant year for which the Secretary of State determines that the student and the student’s partner are not separated.

(9) Where a student has more than one partner in any one academic year, the provisions of this paragraph apply in relation to each.

Calculation of contribution

5.—(1) A student’s contribution shall be calculated in accordance with this regulation.

(2) In relation to a student who has a partner, the contribution shall—

(a) where the household income is £23,660 or more, be £45 with the addition of £1 for every complete £9.27 by which the household income exceeds £23,660; and

(b) in any case where the household income is less than £23,600, be nil.

(3) In relation to a student who does not have a partner, the contribution shall—

(a) where the household income is £11,020 or more, be £45 with the addition of £1 for every complete £9.27 by which the household income exceeds £11,020; and

(b) where the household income is less than £11,020, be nil.

(4) The amount of contribution shall not exceed £7,998 where the contribution is calculated under sub-paragraph (2) or (3).

Regulation 4

SCHEDULE 3 REVOCATION SCHEDULE

(1)	(2)	(3)
Regulations revoked	References	Extent of revocation
The Education (Student Support) (European Institutions) (No. 2) Regulations 2006	S.I. 2006/3156	The whole Regulations
The Education (Student Support) (European Institutions) (Amendment) Regulations 2007	S.I. 2007/3344	The whole Regulations
The Education (Student Support) (European Institutions) (Amendment) Regulations 2008	S.I. 2008/1478	The whole Regulations
The Education (Student Support) (European Institutions) (Amendment) (No. 2) Regulations 2008	S.I. 2008/3054	The whole Regulations
The Education (Student Support) (European Institutions) (Amendment) Regulations 2009	S.I. 2009/1576	The whole Regulations

(1)

OJ L158, 30.04.2004, pp 77-123.

(2)

Cm. 2073.

(3)

Cm. 2183.

(4)

1971 c. 77; section 33(2A) was inserted by paragraph 7 of Schedule 4 to the British Nationality Act 1981 (c. 61).

(5)

Cm. 4904.

(6)

OJ No L257, 19.10.1968, p2 (OJ/SE 1968 (II) P475).

(7)

1973 c.18; section 23 was amended by the Administration of Justice Act 1982 (c.53), section 16. Section 25B was inserted by the Pensions Act 1995 (c.26), section 166(1) and was amended by the Welfare Reform and Pensions Act 1999 (c.30), Schedule 4. Section 25E was inserted by the Pensions Act 2004 (c.35), section 319(1), Schedule 12, paragraph 3.

(8)

2004 c.33; paragraph 25 of Schedule 5 was modified by S.I. 2006/1934.

(9)

1988 c. 1.

(10)

2004 c. 12.

(11)

“Financial Statistics” (ISSN 0015-203X).