Legalize / United Kingdom / Public General Act

Greater London Authority Act 1999

Type Public General Act

Publication 1999-11-11

Last updated 2026-08-05

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(4) In subsection (4), for “Every chief constable” there shall be substituted “ The chief officer of police of every police force ”.

(5) Subsection (5) (which applies the section to the City of London police force and which becomes unnecessary in consequence of the amendments made by the preceding provisions of this paragraph) shall be omitted.

Grants by the Secretary of State

92

(1) Section 46 of the Police Act 1996 (duty of Secretary of State to make grants for police purposes) shall be amended as follows.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In subsection (1), in the words following paragraph (b), for “Receiver” there shall be substituted “ Greater London Authority ”.

(4) After subsection (7) there shall be inserted—

(7A) Where the Greater London Authority receives a grant under this section, it shall forthwith account for the grant to the Metropolitan Police Authority and pay it over to that Authority.

(5) After subsection (8) (repayment where police authority’s grant is less than that paid to it for the year) there shall be inserted—

(9) Where the Greater London Authority is required to pay a sum under subsection (8) above, the Mayor of London may direct the Metropolitan Police Authority to pay an amount not exceeding that sum to the Greater London Authority on such day as he may specify in the direction.

Grants for capital expenditure

93

(1) Section 47 of the Police Act 1996 (power of the Secretary of State to make grants in respect of capital expenditure incurred for police purposes) shall be amended as follows.

(2) In subsection (1)(b), for “Receiver for the Metropolitan Police District” there shall be substituted “ Metropolitan Police Authority ”.

(3) After subsection (3) there shall be inserted—

(4) Any grant by virtue of subsection (1)(b) shall be paid to the Greater London Authority. (5) Where the Greater London Authority receives a grant under this section, it shall forthwith account for the grant to the Metropolitan Police Authority and pay it over to that Authority.

Grants for expenditure concerning safeguarding national security

94

(1) Section 48 of the Police Act 1996 (power of Secretary of State to make grants in respect of expenditure in connection with safeguarding national security) shall be amended as follows.

(2) In subsection (1)(b), for “Receiver for the Metropolitan Police District” there shall be substituted “ Metropolitan Police Authority ”.

(3) After subsection (3) there shall be inserted—

(4) Any grant by virtue of subsection (1)(b) shall be paid to the Greater London Authority. (5) Where the Greater London Authority receives a grant under this section, it shall forthwith account for the grant to the Metropolitan Police Authority and pay it over to that Authority.

Disciplinary proceedings relating to senior officers

95

In section 50(3)(b) of the Police Act 1996 (regulations about disciplinary procedures involving senior members of police forces) for sub-paragraphs (i) and (ii) there shall be substituted the words “ by the police authority which maintains the force or by a committee of that authority. ”

Copies of reports

96

In section 55 of the Police Act 1996 (Secretary of State to arrange for publication and copies of reports by inspectors of constabulary) in subsections (3)(a) and (6), the words “(except where he is himself the police authority)” shall cease to have effect.

The appropriate authority for complaints etc about metropolitan police

97

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Investigation of complaints

98

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Supervision of investigations by Police Complaints Authority

99

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Grants by local authorities

100

In section 92 of the Police Act 1996 (grants by local authorities) in subsection (2) (grants for police purposes to the Receiver) for “Receiver for the Metropolitan Police District” there shall be substituted “ Metropolitan Police Authority ”

Acceptance of gifts and loans

101

In section 93 of the Police Act 1996 (acceptance of gifts and loans) subsection (3) (which modifies the section in its application to the metropolitan police force) shall cease to have effect.

Metropolitan police fund etc

102

(1) Section 95 of the Police Act 1996 (which provides for expenditure on special constables and police cadets to be paid out of the metropolitan police fund and which, so far as relating to that fund, is unnecessary in view of the amendment made to section 14) shall be amended as follows.

(2) The following words shall cease to have effect—

(a) “the metropolitan police fund and”;

(b) “respectively (subject, in the case of the metropolitan police fund, to the approval of the Secretary of State)”;

(d) in paragraph (b), “the metropolitan police force or”.

(3) The sidenote to the section accordingly becomes “The City of London police fund.”

Obtaining community views on policing

103

(1) Section 96 of the Police Act 1996 (arrangements to be made for each police area for obtaining the views of the community about policing) shall be amended as follows.

(2) In subsection (2)—

(a) for “subsections (3) to (6)” there shall be substituted “ subsection (6) ”; and

(b) after “chief constable” there shall be inserted “ or, in the case of the metropolitan police district, the Commissioner of Police of the Metropolis, ”.

(3) Subsections (3) to (5) (which make provision about consultation about arrangements for the metropolitan police district) shall cease to have effect.

National and international functions of metropolitan police

104

After section 96 of the Police Act 1996 there shall be inserted—

(96A) (1) The Secretary of State and the Metropolitan Police Authority may enter into agreements with respect to the level of performance to be achieved by the metropolitan police force in respect of any of its national or international functions. (2) If the Secretary of State is of the opinion that the metropolitan police force is not performing any or all of its national or international functions— (a) to the standard specified in any agreement in force under subsection (1), or (b) if no agreement is in force under that subsection in relation to the function or functions in question, to a standard which the Secretary of State considers to be satisfactory, he may direct the Metropolitan Police Authority to take such measures as may be specified in the direction. (3) The Metropolitan Police Authority shall comply with any directions given under subsection (2). (4) For the purposes of this section “national or international functions” means functions relating to— (a) the protection of prominent persons or their residences, (b) national security, (c) counter-terrorism, or (d) the provision of services for any other national or international purpose. (96B) (1) In its application to the Metropolitan Police Authority, section 6 shall have effect as if the reference in subsection (1) to securing the maintenance of an efficient and effective police force for the metropolitan police district included a reference to securing that that force discharges its national or international functions efficiently and effectively. (2) In its application to the Metropolitan Police Authority, section 7(1) shall have effect as if the reference to the policing of the metropolitan police district included a reference to the discharge by the metropolitan police force of its national or international functions. (3) In its application to the Metropolitan Police Authority, section 8 shall have effect as if— (a) the reference in subsection (1) to the policing of the metropolitan police district included a reference to the discharge by the metropolitan police force of its national or international functions, and (b) the reference in subsection (2)(c) to any performance targets established by the Authority excluded any standards of performance established by it in pursuance of an agreement under subsection (1) of section 96A or a direction under subsection (2) of that section. (4) In its application to the Metropolitan Police Authority, section 9(1) shall have effect as if the reference to the policing of the metropolitan police district included a reference to the discharge by the metropolitan police force of its national or international functions. (5) In their application to the metropolitan police force, sections 22 and 44 shall have effect as if references to policing the metropolitan police district included references to the discharge by the metropolitan police force of its national or international functions. (6) Section 95(1) and (3) of the Greater London Authority Act 1999 (minimum budget for Metropolitan Police Authority) shall have effect as if the references to restoring or maintaining an efficient and effective police force for the metropolitan police district included references to securing that that force discharges its national or international functions efficiently and effectively. (7) Subsection (4) of section 96A shall apply for the purposes of this section as it applies for the purposes of that section.

Schedule 2

105

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Schedule 3

106

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Schedule 6

107

(1) Schedule 6 to the Police Act 1996 (appeals to police appeals tribunals) shall be amended as follows.

(2) In paragraph 2 (membership of panel for officers who are not senior officers) in paragraph (1)(b) the words from “or” onwards (which relate to the case where the Secretary of State is the police authority) shall cease to have effect.

The Justices of the Peace Act 1997

108

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The Police (Insurance of Voluntary Assistants) Act 1997

109

(1) The Police (Insurance of Voluntary Assistants) Act 1997 shall be amended as follows.

(2) Section 2 (which makes, in relation to the metropolitan police force and the Receiver, provision corresponding to that made by section 1 in relation to other police authorities and which, in consequence of this Act, is no longer necessary) shall cease to have effect.

The Police Act 1997

110

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111

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112

In section 119 of the Police Act 1997 (sources of information) in subsection (3) (payment to appropriate police authority) the words “or, in the case of the metropolitan police force, the Receiver for the Metropolitan Police District,” shall cease to have effect.

113

(1) Schedule 1 to the Police Act 1997 (appointment of members of the NCS and NCIS Service Authorities) shall be amended as follows.

(2) In paragraph 4 (appointment of core members by local authority members of police authorities)—

(a) at the beginning there shall be inserted “ (1) ”, and

(b) for “Three” there shall be substituted “ Four ”.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The following provisions—

(a) paragraph 5 (appointment by Secretary of State in his capacity as police authority for metropolitan police district),

(b) paragraph 8(4) (Secretary of State prohibited from appointing additional member of NCIS Service Authority to represent him in that capacity), and

shall cease to have effect.

(5) In paragraph 14(a) (meaning of “local authority members of police authorities”) for “to the Police Act 1996 (local authority members)” there shall be substituted “ or paragraph 2 of Schedule 2A to the Police Act 1996 (local authority members and London Assembly members of the Metropolitan Police Authority) ”.

(6) In paragraph 16 (which makes provision for the application of Schedule in the case of the Commissioner and Assistant Commissioners of Police of the Metropolis and the Commissioner of Police for the City of London) for the words from “the Commissioner and” onwards there shall be substituted “ the Commissioner of Police for the City of London shall be treated as if he were a member of the City of London police force. ”

114

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115

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The Local Government (Contracts) Act 1997

116

In section 1(3) of the Local Government (Contracts) Act 1997 (local authorities for the purposes of the Act) at the end of paragraph (b) there shall be inserted “ and ” and paragraph (c) (the Receiver) shall cease to have effect.

Schedule 27A — The London Fire Commissioner

Appointment and tenure of office

1

(1) The terms and conditions on which the London Fire Commissioner is appointed are to be determined by the Mayor.

(2) A person holds and vacates office as the London Fire Commissioner in accordance with the terms and conditions of the person's appointment.

(3) Sub-paragraph (2) is subject to section 327C (suspension and removal of London Fire Commissioner).

Remuneration

2

(1) The person who is the London Fire Commissioner is to be paid such remuneration, allowances and gratuities as may be provided for under the terms and conditions of the Commissioner's appointment.

(2) In sub-paragraph (1) “allowances”, in relation to the London Fire Commissioner, means allowances in respect of expenses incurred by the person in the performance of the Commissioner's functions.

(3) There is to be paid—

(a) a pension to, or in respect of, a person who has been the London Fire Commissioner, or

(b) amounts for or towards the provision of a pension to, or in respect of, such a person,

in accordance with the terms and conditions of the Commissioner's appointment.

(4) Payments under this paragraph are to be made by the London Fire Commissioner.

(5) In determining the London Fire Commissioner's terms and conditions relating to these matters, the Mayor must have regard to the financial resources of the Commissioner.

The Deputy London Fire Commissioner

3

(1) The London Fire Commissioner may exercise the power in section 112 of the Local Government Act 1972 (appointment of staff) to appoint a Deputy London Fire Commissioner.

(2) The Deputy London Fire Commissioner may exercise any or all of the powers and duties of the London Fire Commissioner—

(a) during any absence, incapacity or suspension from duty of the Commissioner,

(b) during any vacancy in the office of Commissioner, or

(3) The Deputy London Fire Commissioner may not act under sub-paragraph (2)(a) or (b) for a continuous period of three months or more without the consent of the Mayor.

Damages and costs in legal proceedings

4

(1) The following amounts must be paid by the London Fire Commissioner—

(a) any damages or costs awarded against the Commissioner in any proceedings brought against the Commissioner in respect of the acts or omissions of an officer employed by the Commissioner;

(b) any costs incurred by the Commissioner in any such proceedings so far as not recovered by the Commissioner in the proceedings;

(c) any sum required in connection with the settlement of any claim made against the Commissioner in respect of the acts or omissions of an officer employed by the Commissioner, if the settlement is approved by the Mayor.

(2) The London Fire Commissioner may, in such cases and to such extent as appears to the Commissioner to be appropriate, pay—

(a) any damages or costs awarded against an officer employed by the Commissioner in proceedings for any unlawful conduct of that officer,

(b) any costs incurred and not recovered by such an officer in such proceedings, and

SCHEDULE 28 — The London Fire and Emergency Planning Authority

Membership

1

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Tenure of office

2

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Chairman and vice-chairman

3

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Allowances not to be paid to members who are also Assembly members

4

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Disqualification

5

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Failure to attend meetings

6

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Loss of a member’s qualifying office

7

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Filling of vacancies

8

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Term of office of person appointed to fill a vacancy

9

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Meetings and proceedings

10

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The first meeting of the reconstituted Fire Et ceteralaetc Authority

11

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Validity of acts done by unqualified persons

12

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Application of this Schedule in relation to the Common Council

13

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SCHEDULE 29 — Amendments relating to the Fire etc Authority

Part I — Public General Acts

The Landlord and Tenant Act 1954

Local authority

1

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The Local Government (Records) Act 1962

Acquisition and deposit of records

2

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Local authority

3

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The London Government Act 1963

Delegation of functions in Greater London

4

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Compensation for injury to, or death of, officers

5

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Music and dancing licences

6

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The Local Government Act 1966

Grants for expenditure due to ethnic minority population

7

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The Leasehold Reform Act 1967

Land required for public purposes

8

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Exclusion of certain shared ownership leases

9

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Grants to local authorities Et ceteralaetc

10

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The Post Office Act 1969

Local authority

11

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The Employers’ Liability (Compulsory Insurance) Act 1969

Exemption

12

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The Pensions (Increase) Act 1971

Meaning of local authority

13

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The Local Government Act 1972

Restriction on promoting Bills for changing local government areas Et ceteralaetc

14

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Members’ interests in contracts Et ceteralaetc

15

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Powers with respect to emergencies and disasters

16

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Information relating to matters affecting local government

17

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Allowances for attending conferences and meetings

18

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Payment of expenses for official and courtesy visits Et ceteralaetc

19

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Power to prosecute or defend legal proceedings

20

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General application of Part XI of the 1972 Act

21

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The Employment Agencies Act 1973

Exemptions

22

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The Health and Safety at Work etc. Act 1974

Restrictions on disclosure of information

23

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The Local Government (Miscellaneous Provisions) Act 1976

Local authority

24

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The Rent (Agriculture) Act 1976

No statutory tenancy in certain cases

25

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The Rent Act 1977

No protected tenancy in certain cases

26

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The Protection from Eviction Act 1977

Excluded tenancies and licences

27

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The Local Government, Planning and Land Act 1980

Duty to publish information

28

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Direct labour organisations

29

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Disposal of land

30

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Directions to dispose of land: supplementary

31

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Meaning of “subsidiary” in Part X

32

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Bodies to whom Part X applies

33

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The Acquisition of Land Act 1981

Local authority Et ceteralaetc land

34

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The Local Government (Miscellaneous Provisions) Act 1982

Enforceability of covenants

35

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Lost and uncollected property

36

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Arrangements under the Employment and Training Act 1973

37

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The County Courts Act 1984

Right of audience

38

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The Local Government Act 1985

First appointments

39

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General fund

40

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Number of members of joint authorities

41

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The Housing Act 1985

Local authority

42

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The Housing Associations Act 1985

Local authority

43

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The Landlord and Tenant Act 1985

Local authority

44

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The Local Government Act 1986

Local authority publicity

45

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Transfer of local authority mortgages

46

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The Local Government Finance Act 1987

Rates: maximum limit

47

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The Landlord and Tenant Act 1987

Exempt landlords Et ceteralaetc

48

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The Local Government Act 1988

Competition

49

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Public supply or works contracts

50

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The Local Government Finance Act 1988

Financial administration

51

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The Housing Act 1988

Transfer of housing accommodation Et ceteralaetc

52

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Tenancies which cannot be assured tenancies

53

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The Road Traffic Act 1988

Exception from requirement of third-party insurance Et ceteralaetc

54

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The Local Government and Housing Act 1989

Application of Part I to the Fire Et ceteralaetc Authority

55

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Charges by certain authorities

56

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The Town and Country Planning Act 1990

Procedure for making of orders

57

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Footpaths and bridleways orders

58

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The Local Government (Overseas Assistance) Act 1993

Power to provide advice and assistance

59

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The Housing Grants, Construction and Regeneration Act 1996

Grants for improvements and repairs

60

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The Channel Tunnel Rail Link Act 1996

Highways

61

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The Justices of the Peace Act 1997

Disqualification of justices who are members of local authorities

62

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The Crime and Disorder Act 1998

Duty to consider crime and disorder implications

63

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Part II — Local and Personal Acts

The London County Council (General Powers) Act 1912

Registration of petroleum oil depots

64

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The Essex County Council Act 1952

Precautions against fire in certain buildings in North East London

65

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The London Hydraulic Power Act 1977

Notice of intention to use new pipeline to be given to Fire Et ceteralaetc Authority

66

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The London Local Authorities Act 1990

Night cafe licensing

67

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The London Local Authorities Act 1991

Special treatment premises

68

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The London Local Authorities Act 1995

The fire authority

69

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The London Local Authorities Act 1996

Private places of entertainment

70

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Theatres

71

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SCHEDULE 30 — The Cultural Strategy Group for London

Status and capacity

1

(1) The Cultural Strategy Group for London shall not be regarded as the servant or agent of the Crown or as enjoying any status, immunity or privilege of the Crown.

(2) The members and staff of the Cultural Strategy Group for London shall not be regarded as civil servants, and its property shall not be regarded as property of, or held on behalf of, the Crown.

(3) It shall be within the capacity of the Cultural Strategy Group for London to do such things and enter into such transactions as are calculated to facilitate, or are conducive or incidental to, the discharge of its functions under this Act.

(4) The Cultural Strategy Group for London may acquire and hold land for the purpose of enabling or facilitating the discharge of its functions.

Membership

2

(1) The Cultural Strategy Group for London shall consist of not fewer than 10 nor more than 25 members.

(2) The members shall be appointed by the Mayor.

(3) The members shall be individuals—

(a) who are representatives of such bodies concerned with relevant matters as the Mayor considers appropriate; or

(b) who have knowledge, experience or expertise which is relevant to the functions of the Cultural Strategy Group for London.

(4) Before making any appointment of a member, the Mayor shall consult such bodies or persons as he considers appropriate.

(5) Before making an appointment by virtue of sub-paragraph (3)(a) above, the Mayor shall consult the body concerned.

(6) In sub-paragraph (3)(a) above “relevant matters” means any of the matters in relation to which the culture strategy may contain policies.

Appointment of member to take chair

3

The Mayor shall appoint one of the members of the Cultural Strategy Group for London to chair it.

Tenure of office

4

(1) The members of the Cultural Strategy Group for London shall hold and vacate office in accordance with the terms of their appointment.

(2) The terms of appointment of a member shall be such as the Mayor may determine.

(3) But a member may at any time resign his membership by giving notice to the Mayor.

(4) A person who ceases to be a member shall be eligible for re-appointment.

Members’ expenses

5

The Mayor may pay the members of the Cultural Strategy Group for London allowances in respect of travel or other expenses properly incurred by them.

Staff

6

(1) The Cultural Strategy Group for London may appoint such staff as it considers necessary for assisting it in the exercise of any of its functions.

(2) The staff of the Cultural Strategy Group for London shall be appointed on such terms and conditions (including conditions as to remuneration) as the Cultural Strategy Group for London shall determine.

Financial provisions

7

The Mayor may provide the Cultural Strategy Group for London with sums of money towards defraying expenses properly incurred by the Cultural Strategy Group for London in carrying out its functions.

Proceedings

8

(1) The quorum of the Cultural Strategy Group for London and the arrangements relating to its meetings shall be such as it may determine.

(2) The validity of proceedings of the Cultural Strategy Group for London is not affected—

(a) by any vacancy among the members or any defect in the appointment of any member; or

(b) by any failure to make, or any defect in, an appointment under paragraph 3 above.

Application of seal and proof of instruments

9

(1) The application of the seal of the Cultural Strategy Group for London shall be authenticated by the signature of any member, or any member of staff, of the Cultural Strategy Group for London who has been authorised for the purpose, whether generally or specially, by the Cultural Strategy Group for London.

(2) In sub-paragraph (1) above the reference to the signature of a person includes a reference to a facsimile of a signature by whatever process reproduced; and, in paragraph 10 below, the word “signed” shall be construed accordingly.

Documents served etc by or on the Cultural Strategy Group for London

10

(1) Any document which the Cultural Strategy Group for London is authorised or required by or under any enactment to serve, make or issue may be signed on behalf of the Cultural Strategy Group for London by any member, or any member of staff, of the Cultural Strategy Group for London who has been authorised for the purpose, whether generally or specially, by the Cultural Strategy Group for London.

(2) Every document purporting to be an instrument made or issued by or on behalf of the Cultural Strategy Group for London and to be duly executed under the seal of the Cultural Strategy Group for London, or to be signed or executed by a person authorised by the Cultural Strategy Group for London for the purpose, shall be received in evidence and be treated, without further proof, as being so made or so issued unless the contrary is shown.

(3) Any notice which is required or authorised, by or under any provision of any other Act, to be given, served or issued by, to or on the Cultural Strategy Group for London shall be in writing.

SCHEDULE 31 — Transfer schemes

Interpretation

1

In this Schedule—

“Crown scheme” means a scheme under subsection (1) of section 409 of this Act;

“ordinary scheme” means a scheme under subsection (2) of section 409 of this Act;

“predecessor bodies” means the bodies or persons falling within subsection (3) of section 408 of this Act;

“successor bodies” means the bodies or persons falling within subsection (2) of section 408 of this Act;

“transfer scheme” means a Crown scheme or an ordinary scheme.

Effect of transfer scheme

2

(1) A transfer scheme shall by virtue of this paragraph take effect in accordance with the provisions of the scheme on such day or days as may be appointed by the scheme.

(2) A transfer scheme may make provision for transfers to take effect at such time of day as may be specified in the scheme.

Other provision that may be contained in a Crown scheme

3

(1) A Crown scheme may also 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 of any rights or liabilities as between two or more of the successor bodies, or as between one or more of them and the Crown;

(c) for any rights or liabilities specified or described in the scheme to be, or to be to any extent, enforceable by or against two or more of the successor bodies, or by or against one or more of them and the Crown;

(d) for imposing on any two or more of the successor bodies, or on one or more of them and the Crown, an obligation to enter into written agreements with, or execute other instruments in favour of, each other.

(2) A Crown scheme may also contain provision—

(a) for the creation in favour of any of the successor bodies of an interest in or right over property retained by the Crown;

(b) for the creation in favour of any of the successor bodies of an interest in or right over property which the scheme transfers to another of those bodies.

Making and approval of ordinary scheme

4

(1) Where any of the predecessor bodies is required to make an ordinary scheme, it shall submit the scheme to the relevant Minister for his approval before such date as he may direct.

(2) Where a scheme is submitted under sub-paragraph (1) above, the relevant Minister may approve the scheme either with or without modification.

(3) Before giving his approval under sub-paragraph (2) above, the relevant Minister must consult—

(a) the transferor;

(b) such of the successor bodies as have been established and are affected by the scheme; and

(c) if the scheme makes provision by virtue of subsection (7) of section 409 of this Act, the trustees or managers, or the administrators, of any existing pension scheme in relation to which provision is made.

(4) A scheme required to be submitted under sub-paragraph (1) above shall not take effect unless approved under sub-paragraph (2) above.

(5) In this paragraph “the relevant Minister”, in relation to an ordinary scheme, means the Minister of the Crown who gave the direction under section 409(2) of this Act to make the scheme.

Power of Minister to make ordinary scheme

5

(1) A Minister of the Crown who has given a direction under subsection (2) of section 409 of this Act may, after consultation with the transferor and such of the successor bodies as are affected, make an ordinary scheme himself if—

(a) he decides not to approve (with or without modifications) a scheme submitted to him pursuant to the direction before the date specified for the purpose under paragraph 4(1) above, or

(b) no ordinary scheme is submitted to him pursuant to the direction for approval before that date.

(2) Nothing in sub-paragraph (1) above shall prevent a Minister of the Crown from approving a scheme submitted to him after the date specified in relation to it under paragraph 4(1) above.

(3) A scheme made by a Minister of the Crown under sub-paragraph (1) above shall be treated for all purposes as having been made by the transferor and approved by the Minister.

Other provision that may be contained in an ordinary scheme

6

An ordinary scheme may also 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 any of the successor bodies of—

(i) an interest in or right over property retained by the transferor; or

(ii) an interest in or right over property which the scheme transfers to another of those bodies;

(c) for the creation of any rights or liabilities as between two or more of the successor bodies or as between one or more of those bodies and the transferor;

(d) for any rights or liabilities specified or described in the scheme to be, or to be to any extent, enforceable by or against two or more of the successor bodies, or by or against one or more of those bodies and the transferor;

(e) for imposing on any two or more of the successor bodies, or on one or more of those bodies and the transferor, an obligation to enter into written agreements with, or execute other instruments in favour of, each other.

Power to make consequential, transitional etc provision

7

(1) A transfer scheme may contain incidental, consequential, supplemental or transitional provision and savings.

(2) A transfer scheme may make different provision for different purposes.

SCHEDULE 32 — London Regional Transport pension etc schemes

Interpretation

1

(1) In this Schedule—

“employment” means employment under a contract of service or apprenticeship (whether express or implied and, if express, whether oral or in writing) and related expressions shall be construed accordingly;

“LRT pension scheme” means any occupational pension scheme for the provision of pensions for or in respect of persons with service in the employment of London Regional Transport or a subsidiary of London Regional Transport (whether or not pensions may also be provided under the scheme for or in respect of persons without such service);

“LRT welfare scheme” means a scheme (other than a pension scheme) for the provision, whether directly or indirectly, of benefits for or in respect of persons with service in the employment of London Regional Transport or a subsidiary of London Regional Transport (whether or not benefits may also be provided under the scheme for or in respect of persons without such service);

“occupational pension scheme” has the meaning given in section 1 of the Pension Schemes Act 1993;

“order” means an order made by the Secretary of State under section 411(1) of this Act;

“prescribed” means specified in, or determined in accordance with, an order.

(2) Subject to sub-paragraph (1) above, expressions used in this Schedule and in section 411 of this Act have the same meaning in this Schedule as they have in that section.

Amendment of LRT pension schemes

2

(1) In the case of any LRT pension scheme, the provision that may be made by order under section 411(1) of this Act includes provision for or in connection with—

(a) the allocation of assets, rights, liabilities or obligations between different sections of the scheme;

(b) securing that the scheme continues to be registered or approved for the purposes of the relevant enactments, notwithstanding any transfers made by or under this Act or any qualifying transaction.

(2) In sub-paragraph (1) above—

“qualifying transaction” means any relevant transaction, within the meaning of paragraph 3 below, as a result of which a person is or becomes a protected person for the purposes of that paragraph;

“the relevant enactments” means— Part 4 of the Finance Act 2004 (pension schemes etc); and Part III of the Pension Schemes Act 1993, so far as relating to occupational pension schemes.

Protection of pension arrangements of transferred employees

3

(1) For the purposes of this paragraph, a “protected person” is a person—

(a) who, as a result of any prescribed relevant transaction, becomes, or since 20th March 1998 has become, an employee of a private sector company; and

(b) who, immediately before becoming such an employee, was an employee of London Regional Transport or a subsidiary of London Regional Transport.

(2) The Secretary of State may by order make provision for the purpose of securing that no protected person (and, accordingly, no person who is or may become entitled to a pension in respect of a protected person) ceases to be overall in materially at least as good a position, as respects pension arrangements, as a result of—

(a) the relevant transaction by reason of which the protected person is such a person; or

(b) any pensions order made in connection with that relevant transaction.

(3) The provision that may be made by virtue of sub-paragraph (2) above is provision for the purpose of securing that a protected person has the right—

(a) for so long as the appropriate conditions are satisfied, to continue to participate as a contributing member in any prescribed LRT pension scheme in which he was participating as such a member immediately before the relevant transaction, and

(b) for so long as his period of continuous employment is not broken, to participate as a contributing member in a pension scheme under which the benefits to be provided to or in respect of him are overall materially at least as good as those provided under any prescribed LRT pension scheme in which he was participating as a contributing member immediately before the relevant transaction,

subject to any provision made by virtue of sub-paragraph (6) below.

(4) For the purposes of sub-paragraph (3)(a) above, “the appropriate conditions” are—

(a) that the protected person continues to be a person employed in the London underground railway industry (whether or not with the same employer); and

(b) that any prescribed conditions with respect to continuity of employment are satisfied in his case.

(5) The provision that may be made by virtue of sub-paragraph (2) above includes provision for or in connection with the level of funding which is to be maintained in the case of any pension scheme of a prescribed description so far as relating to protected persons.

(6) An order made by virtue of sub-paragraph (2) above may make provision for such orders to cease to have effect in the case of any protected person if—

(a) he voluntarily withdraws from an occupational pension scheme, or

(b) he requests that his pension rights be transferred from an occupational pension scheme,

except in such circumstances or to such extent as may be prescribed.

(7) Circumstances may be prescribed in which—

(a) a break in the continuity of a person’s period of employment,

(b) a person’s ceasing to be a person employed in the London underground railway industry, or

shall be disregarded for prescribed purposes of this paragraph.

(8) Chapter I of Part XIV of the Employment Rights Act 1996 (continuous employment) shall apply for the purposes of this paragraph as it applies for the purposes of that Act.

(9) For the purposes of this paragraph—

(a) the persons who are to be regarded as “employed in the London underground railway industry” are those who are employed to carry on activities of a class or description specified for the purposes of this sub-paragraph in an order made by the Secretary of State; and

(b) the Secretary of State may so specify any class or description of activity which, in his opinion, falls within, or is related to or connected with, the London underground railway industry.

(10) In this paragraph—

“contributing member”, in the case of any pension scheme, means a member who makes, and whose employer makes in respect of him, contributions under the scheme;

“pensions order” means an order made otherwise than by virtue of this paragraph;

“private sector company” means any company other than a public sector operator, within the meaning of Chapter VII of Part IV of this Act;

“relevant transaction” means—a transfer of shares in a subsidiary of London Regional Transport to a private sector company; ora transfer of rights and liabilities under a contract of employment.

4

If the Secretary of State makes provision under this Act for or in connection with—

(a) enabling employees of Transport for London, or of a subsidiary of Transport for London, or of a private sector company (within the meaning of paragraph 3 above) to participate in an LRT pension scheme, or

(b) enabling Transport for London, a subsidiary of Transport for London or such a company to participate as an employer in such a scheme,

he may by order make provision requiring the trustees of the scheme or any other person whose approval or consent is necessary in connection with the doing of anything required to be done by virtue of the order to give that approval or consent.

LRT welfare schemes

5

(1) The provision that may be made by order under section 411(1) of this Act includes provision with respect to the provision, under an LRT welfare scheme, of benefits for or in respect of persons who are or have been employees of—

(a) London Regional Transport or any subsidiary of London Regional Transport; or

(b) Transport for London or any subsidiary of Transport for London.

(2) For the purposes of sub-paragraph (1) above, the provisions of section 411 of this Act, and of the other paragraphs of this Schedule, shall apply in relation to an LRT welfare scheme as they apply in relation to a pension scheme, but taking references in those provisions to pensions as references to benefits and construing references to pension rights accordingly.

(3) The Secretary of State may by order amend the articles of any company which is the trustee of an LRT welfare scheme for or in connection with permitting directors or shareholders of the company to be persons who are officers or servants of Transport for London or a subsidiary of Transport for London.

In this sub-paragraph “company” means a company as defined in section 1(1) of the Companies Act 2006.

(4) Any powers—

(a) which were vested in the London Transport Board in relation to an LRT welfare scheme, and

(b) which have not become vested in London Regional Transport by virtue of a transfer under section 16(1) of the Transport (London) Act 1969 or otherwise,

shall be deemed to be vested in London Regional Transport by virtue of such a transfer.

(5) Anything done at any time by or in relation to London Regional Transport—

(a) before the coming into force of sub-paragraph (4) above, and

(b) in reliance on any power deemed by that sub-paragraph to be vested in London Regional Transport,

shall be as valid and effective as if the power had at that time been vested in London Regional Transport.

Former employees of predecessors of London Regional Transport

6

In the application of section 411 of this Act in a case where the body or person falling within paragraph (b) of subsection (1) of that section is London Regional Transport or a subsidiary of London Regional Transport, paragraph (c) of that subsection shall have effect with the insertion, after “falling within paragraph (b) above”, of “or this paragraph”.

SCHEDULE 33 — Taxation provisions

Part I — Transfers from London Regional Transport to Transport for London

Interpretation

1

In this Part of this Schedule—

“qualifying transfer” means a transfer of property, rights or liabilities by virtue of a transfer instrument;

“successor” means the body to which property, rights or liabilities are transferred by virtue of a transfer instrument;

“transfer date”, in the case of any transfer, means the date on which the transfer takes effect;

“transfer instrument” means—an order under section 408 or 411 of this Act;a scheme under section 409 of this Act; oran instrument or agreement which is certified to the Commissioners of Inland Revenue by London Regional Transport as made in pursuance of such an order or scheme;

“transferor” in relation to any qualifying transfer, means the body from which the property, rights or liabilities in question are transferred by virtue of the transfer instrument in question.

Chargeable gains: general

2

(1) For the purposes of the Taxation of Chargeable Gains Act 1992, where there is a qualifying transfer—

(a) from London Regional Transport or any of its subsidiaries,

(b) to Transport for London or any of its immediate subsidiaries,

the transfer of the property, rights and liabilities to which it relates shall be deemed, in relation to the successor as well as the transferor, to be for a consideration such that neither a gain nor a loss accrues to the transferor.

(2) For the purposes of this paragraph a company is an “immediate subsidiary” of Transport for London if—

(a) it is a subsidiary of Transport for London; but

(b) it is not a subsidiary of another company which is a subsidiary of Transport for London.

Group transactions

3

(1) For the purposes of section 179 of the Taxation of Chargeable Gains Act 1992 (company ceasing to be a member of a group) where, by virtue of a qualifying transfer from London Regional Transport or a subsidiary of London Regional Transport to Transport for London or a subsidiary of Transport for London, a company—

(a) ceases to be a member of the same group of companies as London Regional Transport, but

(b) becomes a member of a group of companies whose principal company (“the new principal”), whether it is the company or not, is a subsidiary of Transport for London,

the company shall not under that section be treated, in consequence of having so ceased, as at any time having sold, and immediately reacquired, any asset acquired from a company which is or has been a member of the former group.

(2) Subject to sub-paragraph (3) below, where sub-paragraph (1) above applies, or but for subsection (2) of section 179 of the Taxation of Chargeable Gains Act 1992 would apply, as respects any acquisition of any asset and the company that acquired the asset ceases to be a member of the same group of companies as the new principal, that section shall have effect as if—

(a) that asset had been acquired from the body which is the new principal; and

(b) the company had been a member of the same group of companies as that body when it was so acquired;

and where, for the purposes of that subsection, this sub-paragraph applies as respects more than one of a number of successive acquisitions of any asset, the fact that each is to be treated as an acquisition from the same person shall be disregarded.

(3) Where—

(a) any asset has been acquired by any company (“the leaving company”) from another company,

(b) both of those companies cease at the same time to be members of the same group of companies as the new principal, and

(c) those companies are associated companies both immediately before and immediately after that time and at the time of the acquisition of the asset by the leaving company,

sub-paragraph (2) above shall not apply as respects the acquisition of the asset by the leaving company.

(4) Expressions used in this paragraph and in section 179 of the Taxation of Chargeable Gains Act 1992 have the same meaning in this paragraph as in that section.

Capital allowances

4

(1) This paragraph applies in relation to any qualifying transfer of relevant assets—

(a) from London Regional Transport or any of its subsidiaries,

(b) to Transport for London or any of its subsidiaries.

(2) In this paragraph “relevant assets”, in the case of any qualifying transfer, means assets by reference to which capital allowances may be or have been made to the transferor.

(3) Where this paragraph applies in relation to a qualifying transfer of relevant assets—

(a) there shall be made to or on the successor in accordance with the the Capital Allowances Act 2001 all such allowances and charges as would, if the transferor had continued to carry on its trade or other activities, have fallen to be made to or on the transferor in respect of those assets; and

(b) the amount of any such allowance or charge shall be computed on a just basis as if—

(i) the acquisition of those assets by the transferor had been their acquisition by the successor for the purposes of the trade (if any) to be carried on by the successor on and after the transfer date;

(ii) the successor had been carrying on its trade (if any) at the time of that acquisition; and

(iii) everything done by or to the transferor in respect of those assets had been done by or to the successor (but so that the qualifying transfer itself, so far as it relates to any assets in use for the purpose of the trade, shall not be treated as giving rise to any such allowance or charge).

(4) The amounts falling to be taken into account in relation to the transferor as expenditure by reference to which capital allowances may be made shall be reduced, in relation to accounting periods beginning on or after the transfer date, by such amount as is just, taking into account the successor’s entitlement to capital allowances under sub-paragraph (3) above.

(5) The transferor’s entitlement to capital allowances for its accounting period in which the transfer date falls shall be reduced by an amount which is just.

(6) In the case of a qualifying transfer of relevant assets to Transport for London—

(a) in consequence of subsection (1) of section 419 of this Act, no allowances or charges are to be made to or on Transport for London by virtue of sub-paragraph (3) above; but

(b) sub-paragraphs (4) and (5) above shall have effect in relation to the transferor as if paragraph (a) had been omitted from that subsection.

(7) If any dispute arises as to the amount which is just for the purposes of sub-paragraph (3), (4) or (5) above—

(a) the Commissioners of Inland Revenue, the transferor or the successor may refer the dispute to the Secretary of State; and

(b) on any such reference, the amount which is just shall be such amount as the Secretary of State may determine with the approval of the Treasury.

(8) Neither—

(a) section 343(2) of the Taxes Act 1988 (company reconstructions without change of ownership), nor

(b) section 266 of the Capital Allowances Act 2001 (election where predecessor and successor are connected persons),

shall have effect by virtue of a qualifying transfer in relation to which this paragraph applies.

(9) Except as provided by this paragraph, a qualifying transfer in relation to which this paragraph applies shall be taken for the purposes of the Capital Allowances Act 2001 not to give rise to—

(a) any writing-down allowances, balancing allowances or balancing charges under Chapter 5 of Part 2 of that Act (plant and machinery allowances and charges),

(b) any disposal value being treated as received for the purposes of that Chapter,

(d) any writing-down allowances, balancing allowances or balancing charges under Part 3 of that Act (industrial buildings allowances).

(10) In this paragraph and paragraph 10 below “the Capital Allowances Act 2001” includes, where the context admits, enactments which under the Taxes Act 1988 are to be treated as contained in the Capital Allowances Act 2001.

Preparatory transfers

5

(1) Paragraph 4 above shall have effect in relation to a preparatory transfer of relevant assets as it has effect in relation to a qualifying transfer in relation to which that paragraph applies.

(2) For the purposes of this paragraph, a “preparatory transfer” is a transfer of property, rights or liabilities—

(a) from London Regional Transport to a subsidiary of London Regional Transport,

(b) from a subsidiary of London Regional Transport to London Regional Transport, or

by virtue of an instrument, or in pursuance of an agreement, which is certified to the Commissioners of Inland Revenue by London Regional Transport as made in preparation for, or in pursuance of, a qualifying transfer falling within sub-paragraph (3) below.

(3) A qualifying transfer falls within this sub-paragraph if it is a transfer of shares in a company which—

(a) immediately before the transfer is a subsidiary of London Regional Transport; but

(b) as a result of the transfer becomes instead a subsidiary of Transport for London.

Part II — Public-Private Partnership Agreements

Interpretation

6

(1) In this Part of this Schedule—

“PPP scheme” means a transfer scheme made in preparation for, or in pursuance of, a PPP agreement;

“predecessor”, in relation to any relevant transfer, means the body from which the property, rights or liabilities in question are transferred by virtue of the PPP scheme in question;

“private sector company” means a company which is not a public sector operator;

“relevant transfer” means a transfer of any property, rights or liabilities by virtue of a PPP scheme;

“transfer date”, in the case of a relevant transfer, means the date on which the transfer takes effect;

“transfer scheme” means a scheme made under or by virtue of section 9(6) of the London Regional Transport Act 1984;

“transferee”, in relation to a relevant transfer, means the body to which the property, rights or liabilities in question are transferred by virtue of the PPP scheme in question.

(2) Any reference in this Part of this Schedule to a PPP agreement includes a reference to a contract—

(a) which is not a PPP agreement, by reason of the condition in subsection (6) of section 210 of this Act remaining to be satisfied (whether or not the condition in subsection (5) of that section also remains to be satisfied); but

(b) as respects which London Regional Transport certifies to the Commissioners of Inland Revenue—

(i) that the contract is intended by the parties to become a PPP agreement; and

(ii) that such one or more of the parties as may be specified in the certificate are intended to become PPP companies.

(3) In the case of a contract falling within sub-paragraph (2) above, any reference in this Schedule to a PPP company includes a reference to any company in respect of which the certificate under paragraph (b)(ii) of that sub-paragraph is given.

(4) Except where the context otherwise requires, expressions used in this Part of this Schedule and in Chapter VII of Part IV of this Act have the same meaning in this Part of this Schedule as they have in that Chapter.

Revenue nature of payments under PPP agreements

7

Any payment made by a relevant body to a company in pursuance of a PPP agreement shall be deemed for the purposes of the Corporation Tax Acts—

(a) in the case of the relevant body, to be an expense of a revenue, rather than a capital, nature (and deductible accordingly in computing profits under Part 3 of the Corporation Tax Act 2009); and

(b) in the case of the company, to be a receipt of a trade carried on by the company (and taxable accordingly under Part 3 of the Corporation Tax Act 2009).

8

For the purposes of the Taxation of Chargeable Gains Act 1992, where pursuant to a PPP agreement there is a transfer of shares of a PPP company—

(a) from London Regional Transport or any of its subsidiaries,

(b) to a private sector company,

the transfer shall be deemed, in relation to the private sector company as well as the transferor, to be for a consideration such that neither a gain nor a loss accrues to the transferor.

Chargeable gains: company leaving the LRT group

9

(1) For the purposes of section 179 of the Taxation of Chargeable Gains Act 1992 (company ceasing to be a member of a group) where, by virtue of a transfer of shares or an agreement to transfer shares from London Regional Transport or a subsidiary of London Regional Transport to a private sector company, a company (“the transferred company”) which is or is to be a party to a PPP agreement—

(a) ceases to be a member of the same group of companies as London Regional Transport, but

(b) becomes a member of a group of companies (“the A group”) of which the private sector company is a member (or becomes a member by virtue of the transfer or agreement to transfer the shares),

the transferred company shall not under that section be treated, in consequence of having so ceased, as at any time having sold, and immediately reacquired, any asset acquired from a company which is or has been a member of the former group.

(2) Subject to sub-paragraph (3) below, where sub-paragraph (1) above applies, or but for subsection (2) of section 179 of the Taxation of Chargeable Gains Act 1992 would apply, as respects any acquisition of any asset and the company that acquired the asset ceases to be a member of the A group, that section shall have effect as if—

(a) the asset had been acquired from the principal company of the A group; and

(b) the company had been a member of the A group when it was so acquired;

(3) Where—

(a) any asset has been acquired by any company (“the leaving company”) from another company,

(b) both of those companies cease at the same time to be members of the A group, and

(c) those companies are associated companies immediately before and immediately after that time and at the time of acquisition of the asset by the leaving company,

sub-paragraph (2) above shall not apply as respects the acquisition of the asset by the leaving company.

(4) Expressions used in this paragraph and in section 179 of the Taxation of Chargeable Gains Act 1992 have the same meaning in this paragraph as in that section.

Capital allowances: general

10

(1) This paragraph applies in relation to any relevant transfer—

(a) from London Regional Transport to a subsidiary of London Regional Transport,

(b) from a subsidiary of London Regional Transport to London Regional Transport, or

which is certified to the Commissioners of Inland Revenue by London Regional Transport as made in preparation for, or in pursuance of, a PPP agreement.

(2) A PPP scheme which provides for a relevant transfer in relation to which this paragraph applies may include provision for amounts of expenditure by reference to which capital allowances may be made to the predecessor in relation to anything—

(a) to which the transfer relates, and

(b) which is specified, or of a description specified, for the purpose in the PPP scheme,

to be allocated to the transferee and treated for the purposes of the Corporation Tax Acts, as respects periods beginning on or after the transfer date, as expenditure by reference to which capital allowances may be made to the transferee instead of to the predecessor.

(3) Where an amount of expenditure is allocated under sub-paragraph (2) above to the transferee then, subject to sub-paragraph (4) below, there shall be made to or on the transferee in accordance with the Capital Allowances Act 2001 all such allowances and charges as would have fallen to be made to or on him had he incurred expenditure of that amount on the transfer date in the acquisition, for the purposes of a trade carried on by him, of anything falling within paragraphs (a) and (b) of sub-paragraph (2) above.

(4) For the purposes of the Corporation Tax Acts, only such amounts (if any) as may be specified in or determined in accordance with the PPP scheme providing for a relevant transfer shall be allocated to the transferee in respect of expenditure by reference to which capital allowances may be made by virtue of sub-paragraph (3) above in relation to anything to which the transfer relates.

(5) The allocation in accordance with sub-paragraphs (2) and (4) above of an amount of expenditure to the transferee shall affect the amounts falling to be taken into account in relation to the predecessor as expenditure by reference to which capital allowances may be made only so far as necessary to give effect to a reduction of any such amount by a sum equal to so much of that amount as is so allocated to the transferee.

(6) If the PPP scheme in question so provides, then, notwithstanding sub-paragraph (5) above,—

(a) the predecessor shall be entitled, for its accounting period in which the transfer date falls, to allowances, determined in accordance with the PPP scheme, in respect of the amount so allocated, but

(b) for that purpose that amount shall be treated as reduced to the amount which bears to it the proportion which that part of the accounting period which falls before the transfer date bears to twelve months;

and a PPP scheme which makes any such provision may also make provision for or in connection with the making of an adjustment, determined in accordance with the PPP scheme, in relation to the transferee’s entitlement to allowances.

(7) Subject to sub-paragraph (8) below, the provisions of a PPP scheme providing for the determination of any amount which for the purposes of sub-paragraphs (2) and (4) above is to be allocated, in the case of any relevant transfer, to the transferee may include provision—

(a) for such a determination to be made by the Secretary of State in such manner as may be described in the scheme;

(b) for any amount determined to be calculated by reference to such factors, or to the opinion of such person, as may be so described;

(d) for a determination under those provisions, or under sub-paragraph (6) above, to be capable of being modified, on one or more occasions, in such manner and in such circumstances as may be so described.

(8) The consent of the Treasury shall be required for the making or modification of a determination of any such amount as is mentioned in sub-paragraph (7) above.

(9) Neither section 343 of the Taxes Act 1988 (company reconstructions without change of ownership) nor section 266 of the Capital Allowances Act 2001 (election where predecessor and successor are connected persons) shall have effect by virtue of a relevant transfer in relation to which this paragraph applies.

(10) Except as provided by this paragraph, a relevant transfer in relation to which this paragraph applies shall be taken for the purposes of the Capital Allowances Act 2001 not to give rise to—

(a) any writing-down allowances, balancing allowances or balancing charges under Chapter 5 of Part 2 of that Act (plant and machinery allowances and charges),

(b) any disposal value being treated as received for the purposes of that Chapter,

(d) any writing-down allowances, balancing allowances or balancing charges under Part 3 of that Act (industrial buildings allowances).

Leases and easements

11

(1) This paragraph applies where by or under, or otherwise in connection with, a PPP agreement a relevant body—

(a) enters into an agreement to grant to a company a lease of, or an easement over, land which consists of or includes the whole or any part of a relevant site; or

(b) grants such a lease or easement to a company.

(2) In this paragraph “relevant site” means—

(a) an industrial building or structure, within the meaning of Part 3 of the Capital Allowances Act 2001; or

(b) land which, in relation to any fixture, within the meaning of Chapter 14 of Part 2 of that Act, is the relevant land for the purposes of that Chapter.

(3) Where this paragraph applies, the relevant body shall be deemed for the purposes of the Corporation Tax Acts to have such an interest in the relevant site in question as is sufficient for the agreement or grant to confer an appropriate interest on the company to which the lease or easement is, or is to be, granted (and the agreement or grant shall accordingly be taken for those purposes to confer such an interest).

(4) For the purposes of sub-paragraph (3) above, an “appropriate interest”—

(a) in the case of a relevant site falling within sub-paragraph (2)(a) above, is such an interest in the industrial building or structure in question as is, or is capable of being, for the purposes of Part 3 of the Capital Allowances Act 2001 the relevant interest (within the meaning of that Part) in relation to capital expenditure incurred by the company; or

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