The Business Improvement Districts (Property Owners) (England) Regulations 2014

• (10) Where a liability order has been made against more than one person in respect of an amount and in using the Schedule 12 procedure against one of them goods jointly owned by him and another of them are found, paragraph (9)(b) does not preclude control being taken of those goods with respect to that amount; but in any subsequent proceedings under regulation 16 of the 1989 Regulations, charges arising under the Taking Control of Goods (Fees) Regulations 2014 from the use of the Schedule 12 procedure shall be treated as charges relating to the person against whose goods the Schedule 12 procedure was intended to be used when the jointly owned goods were found, and not as charges relating to the other.

• (11) Where—

• (a) a liability order has been made against more than one person in respect of an amount; and

• (b) a charge has arisen against one of them for the enforcement stage within the meaning of regulation 5 of the Taking Control of Goods (Fees) Regulations 2014 in respect of that amount,

no further charge for the enforcement stage or compliance stage (within the meaning of regulation 5 of the Taking Control of Goods (Fees) Regulations 2014) in consequence of any further use or attempted use of the Schedule 12 procedure in respect of that amount may be recovered from any of them; and a charge for the compliance stage shall be treated for those purposes as a charge with respect to the others as well as that one.

• (12) Where a liability order is made against one person in respect of an amount, and also against another person or persons (whether at the same time as the order against the first mentioned person or subsequently and whether in respect of all or part of that amount)—

• (a) the order made as respects all but the relevant person shall not include under regulation 12(6)(b) or (7) of the 1989 Regulations any additional sum in respect of the costs of obtaining the order against the other or others;

• (b) those persons (with the relevant person) shall be treated as jointly and severally liable for the amount included in the order against the relevant person in respect of costs;

• (c) the order against them shall (as regards regulations 12(6)(b) or (7) of the 1989 Regulations) be made in respect of the sum outstanding in relation to it.

• (13) For the purposes of sub-paragraph (12), the relevant person is the person against whom the liability order was first made in respect of the amount or, if there are more than one such person, such one of them as the court considers appropriate.

• (14) Sub-paragraph (12) is not to be construed as permitting a billing authority to apply under regulation 12(2) of the 1989 Regulations for a liability order against a person in respect of costs alone after an order has been made for those costs against another person.

Enforcement in relation to partnerships

14

• (1) Where persons are liable to pay an amount to which paragraph 12(2)(b) applies as partners in consequence of the service of a notice pursuant to paragraph 12(3)(b), a liability order in relation to it may be applied for and made against them in their firm name; and such an order shall be as effective as if orders were made against each partner concerned in respect of his liability for that amount.

• (2) If a liability order is made against partners in their firm name in respect of an amount and no order has earlier been made against another person in respect of it, references in paragraph 13(12) to the relevant person shall be construed as references to the partnership.

• (3) Without prejudice to regulation 13(2) of the 1989 Regulations, a summons issued pursuant to an application for a liability order against partners in their firm name may be served by leaving it at, or by sending it by post to the partnership at, the principal office of the partnership.

• (4) Where a liability order has been made against partners in their firm name in respect of an amount, paragraph 13(9)(b) does not preclude control being taken of partnership property with respect to that amount; and in any subsequent proceedings under regulation 16 of the 1989 Regulations, the partners shall be treated as jointly and severally liable for charges arising under the Taking Control of Goods (Fees) Regulations 2014 from the use of the Schedule 12 procedure..

• (5) Where a liability order is made against partners in their firm name, regulation 18(2) of the 1989 Regulations shall have effect as if the reference to a company included a reference to the partnership and the reference to section 221(5)(b) of the Insolvency Act 1986[^f00017] were—

• (a) in a case where article 7 of the Insolvent Partnerships Order 1994[^f00018] applies, a reference to section 221(7)(b) of that Act as modified by article 7(2) of and Part 1 of Schedule 3 to that Order; or

• (b) in a case where article 8 of that Order applies, a reference to section 221(8)(a) of that Act as modified by article 8(2) of and Part 1 of Schedule 4 to that Order.

• (6) Where a liability order is made against partners in their firm name, paragraph 13(9)(a) does not preclude insolvency proceedings being brought against the partnership as well as against members of the partnership, and those proceedings being dealt with in accordance with the Insolvent Partnerships Order 1994.

SCHEDULE 5 — Modification of the 2003 Act, the 2009 Act and these Regulations in respect of joint BRS-BID arrangements

Modification of Part 4 of the Local Government Act 2003

1

Part 4 of the 2003 Act applies in relation to joint BRS-BID arrangements with the following modifications—

• (a) in section 43(2)(a) (additional contributions and action) for “the billing authority which has made the arrangements,” substitute “any of the billing authorities which have made the arrangements,”;

• (b) in section 44 (duty to comply with arrangements) for “the billing authority which made the arrangements” substitute “all of the billing authorities which made the arrangements”;

• (c) in section 46(4) (liability for BRS-BID levy) for “which made the arrangements” substitute “in whose area the hereditament in respect of which that person is liable is situated.”;

• (d) for section 51(4) (power of veto) substitute—

(4) If a billing authority vetoes BRS-BID proposals, it must give notice of the exercise of the veto— (a) to the persons entitled to vote in the ballot; and (b) to each of the other billing authorities to which the proposals relate.

; and

• (e) in section 53 (commencement of BRS-BID arrangements)—

• (i) in subsection (2) for “The billing authority concerned” substitute “The billing authorities concerned”;

• (ii) in subsection (7)(a) for “the billing authority concerned” substitute “the billing authorities concerned”.

Modification of Schedule 2 to the Business Rate Supplements Act 2009

2

• (1) Schedule 2 to the 2009 Act applies in relation to joint BRS-BID arrangements with the following modification.

• (2) In paragraph 7(2) (veto) for “The billing authority may” substitute “Any of the billing authorities may”.

Modification of these Regulations

3

These Regulations apply in relation to joint BRS-BID arrangements with the following modifications.

4

In regulation 2 (interpretation)—

• (a) after the definition of “joint BRS-BID arrangements”, insert—

• “lead authority” is to be construed in accordance with regulation 5A;

• (b) for the definition of “local authority BRS-BID body” substitute—

• “local authority BRS-BID body”, in relation to BRS-BID arrangements, means— a relevant billing authority which is responsible for implementing the BRS-BID arrangements (whether or not with another relevant billing authority); or a company which is under the control of a relevant billing authority (within the meaning given in section 68 of the Local Government and Housing Act 1989) and which is responsible for implementing the BRS-BID arrangements;

; and

• (c) for the definition of “relevant billing authority” substitute—

• “relevant billing authority” means a billing authority the whole or part of whose area falls within the geographical area of the BID;

5

In regulation 4 (BRS-BID proposer)—

• (a) in paragraph (1)(a) for “relevant billing authority” substitute “lead authority”;

• (b) in paragraph (1)(b) for “the relevant billing authority” substitute “one or more of the billing authorities to which the BRS-BID proposals are to relate”; and

• (c) in paragraph (2) for the first reference to “the relevant billing authority” substitute “each of the relevant billing authorities” and for the second reference to “the relevant billing authority” substitute “the lead authority”.

6

After regulation 4, insert—

(4A) (1) In relation to BRS-BID proposals, the lead authority,— (a) where a billing authority draws up the BRS-BID proposals, is to be that authority; (b) where two or more billing authorities jointly draw up the BRS-BID proposals, is to be such authority as those authorities decide; or (c) in all other cases, is to be determined in accordance with paragraphs (2) and (3). (2) On receipt of the notification in regulation 4(2), the relevant billing authorities must appoint one of them to be the lead authority. (3) If the relevant billing authorities are unable to agree which authority to appoint by the end of 56 days beginning with the day on which all relevant billing authorities have received the notification referred to in regulation 4(2), the authority with the greatest number of hereditaments in the geographical area of the BID in respect of which persons with a relevant property interest are to be liable for the proposed BRS-BID levy is the lead authority. (4) Where there is a proposal to alter the scope of the BRS-BID arrangements as a result of an alteration to the geographical area of the BID in such a way that it would comprise the area of two or more billing authorities where it had not done so before, the lead authority is the relevant billing authority for the original BRS-BID arrangements. (5) As soon as reasonably practicable after the lead authority has been determined, it must notify the BRS-BID proposer or the BRS-BID body, as the case may be, that it is the lead authority. (6) Unless the relevant billing authorities agree otherwise, a lead authority is to remain the lead authority for the duration of the BRS-BID arrangements including where the BRS-BID arrangements are renewed or altered. (7) Where the identity of the lead authority changes, the new lead authority must notify the BRS-BID proposer or the BRS-BID body, as the case may be, that it is now the lead authority.

7

In regulation 5 (proposals and preliminary procedures)—

• (a) in paragraph (2) for “the relevant billing authority” in each place substitute “the lead authority”;

• (b) after paragraph (3) insert—

(3A) The lead authority must send a copy of the BRS-BID proposals, renewal proposals or alteration proposals to each of the other relevant billing authorities.

; and

• (c) in paragraph (5)—

• (i) for “the relevant billing authority” substitute “any of the relevant billing authorities”; and

• (ii) after the words “as the case may be,” insert the words “and each of the other relevant billing authorities”.

8

In regulation 6 (instructions to hold a ballot)—

• (a) for “the relevant billing authority” in each place substitute “the lead authority”;

• (b) in paragraph (1)(b)—

• (i) for “a local authority BRS-BID body is” substitute “one or more local authority BRS-BID bodies are”; and

• (ii) after “as the case may be” insert “, and all of the other relevant billing authorities agree that a ballot should be held;”;

• (c) in paragraph (1)(d) at the end insert “(whether alone or jointly with one or more other billing authorities) and any other relevant billing authority involved in drawing up the proposals has agreed that a ballot should be held;”; and

• (d) after paragraph (2) insert—

(3) Where the lead authority instructs the ballot holder to hold a BRS-BID ballot, a renewal ballot, an alteration ballot or re-ballot, as the case may be, it must send a copy of those instructions to all the other relevant billing authorities for the BRS-BID.

9

In regulation 7(1) (ballot holder), for “the relevant billing authority” substitute “the lead authority”.

10

In regulation 11 (declaring a ballot void)—

• (a) in paragraph (4)(c), for “the relevant billing authority” substitute “any of the relevant billing authorities”;

• (b) in paragraph (5) for “the relevant billing authority” substitute “each of the relevant billing authorities”;

• (c) in paragraph (7) for “the relevant billing authority” substitute “any of the relevant billing authorities”;

• (d) in paragraph (10) for the first reference to “the relevant billing authority” substitute “each of the relevant billing authorities”, and for the second reference to “the relevant billing authority” substitute “the lead authority”; and

• (e) in paragraph (12)(b) for “the relevant billing authority” substitute “the lead authority”.

11

In regulation 12 (payment of costs of a ballot)—

• (a) in paragraph (2) for “the relevant billing authority” in each place substitute “the lead authority”;

• (b) in paragraph (3) for “the relevant billing authority” substitute “the relevant billing authorities”; and

• (c) after paragraph (3) insert—

(4) Where the lead authority has recovered an amount from the BRS-BID proposer or the BRS-BID body to cover the expenses of the ballot holder under paragraph (2) it must apportion that amount between each of the relevant billing authorities in the proportions in which the authorities contributed to the expenditure of the ballot holder under regulation 21.

12

In regulation 13 (information)—

• (a) in paragraph (1)(c) for “relevant billing authority” substitute “the lead authority”; and

• (b) in paragraph (5) for “The relevant billing authority” substitute “Each of the relevant billing authorities”.

13

In regulation 14 (veto of BRS-BID proposals) in paragraph (3)(d) for the first reference to “the authority” substitute “any of the authorities” and for the second reference to “the authority” substitute “the lead authority”.

14

In regulation 15 (appeal against veto)—

• (a) in paragraph (1) for “the relevant billing authority” substitute “a relevant billing authority”;

• (b) in paragraph (2)(a) for “the relevant billing authority” substitute “each of the relevant billing authorities”;

• (c) in paragraph (2)(b) for “the relevant billing authority” substitute “each of the relevant billing authorities”;

• (d) in paragraph (5) for “the relevant billing authority” substitute “any of the relevant billing authorities”;

• (e) after paragraph (7) insert—

(7A) For the purposes of paragraphs (6) and (7) a reference to a party to the appeal includes each of the relevant billing authorities.

• (f) in paragraph (8)(d) for the first reference to “the authority” substitute “any of the authorities” and for the second reference to “the authority” substitute “the lead authority”;

• (g) in paragraph (8)(e) for “the relevant billing authority” substitute “a relevant billing authority”; and

• (h) in paragraph (9) for “the relevant billing authority” substitute “each of the relevant billing authorities”.

15

In regulation 16 (BID revenue account)—

• (a) in paragraph (2) for “the relevant billing authority” substitute “the lead authority”;

• (b) after paragraph (2) insert—

(2A) A relevant billing authority which is not a lead authority shall transfer the amounts it receives in respect of BRS-BID levy in respect of its area to the lead authority’s BID revenue account at such time and in such manner as is agreed between the relevant billing authorities.

• (c) in paragraph (4) for “the relevant billing authority” substitute “the lead authority”;

• (d) for paragraph (5) substitute—

(5) Where paragraph (3) does not apply, the lead authority shall apportion the credit balance between each of the relevant billing authorities— (a) in such proportions as shall be agreed by the authorities; or (b) where the authorities are unable to agree, in proportion to the rateable value of the hereditaments situated in each authority’s area and in respect of which a person was liable to pay the BRS-BID levy at the point that the BRS-BID arrangements came to an end.

; and

• (e) after paragraph (5) insert—

(6) The lead authority shall transfer the amount determined in accordance with paragraph (5) to each of the relevant billing authorities at such time and in such manner as is agreed between the lead authority and each of the relevant billing authorities.

16

For regulation 17 (administration of the BRS-BID levy etc) substitute—

(17) Each relevant billing authority shall, by the commencement date, provide for the imposition, administration, collection, recovery and application of the BRS-BID levy in its area and Schedule 4 shall have effect with respect to those matters.

17

In regulation 18 (alteration without ballot)—

• (a) in paragraph (4) for “the relevant billing authority” in each place substitute “each of the relevant billing authorities”;

• (b) in paragraph (4)(b) for “a local authority BRS-BID body is” substitute “one or more local authority BRS-BID bodies are”; and

• (c) in paragraph (5) for “the billing authority” substitute “the relevant billing authorities”.

18

In regulation 19 (alteration following a ballot)—

• (a) in paragraph (1)—

• (i) for “a local authority BRS-BID body is” substitute “one or more local authority BRS-BID bodies are”; and

• (ii) for “the relevant billing authority” substitute “the relevant billing authorities”; and

• (b) in paragraph (3)(a) for “the billing authority” substitute “the relevant billing authorities”.

19

For regulation 20 (termination of BRS-BID arrangements) substitute—

(20) (1) The lead authority may terminate BRS-BID arrangements where in the opinion of the authority, the BRS-BID body will have insufficient finances to meet its liabilities for the current chargeable period and the authority has— (a) offered the BRS-BID body a reasonable opportunity to arrange for financing the shortfall or for a reduction in the works or services under the BRS-BID arrangements which is sufficient to offset the shortfall; and (b) given those persons who are liable to the BRS-BID levy an opportunity, at a public meeting, to make representations in relation to the termination of the BRS-BID arrangements. (2) Any of the relevant billing authorities may terminate BRS-BID arrangements where that authority is unable, due to any cause beyond the control of the authority, to provide works or services which are necessary for the BRS-BID to continue and the authority has— (a) consulted each of the other relevant billing authorities; (b) where there is a BRS-BID body, consulted the BRS-BID body and conducted a consultation with such representatives of the business community for the geographical area of the BID as the relevant billing authorities consider appropriate; and (c) where one or more local authority BRS-BID bodies are responsible for implementing the BRS-BID arrangements, conducted a consultation with such representatives of the business community for the geographical area of the BID as the relevant billing authorities consider appropriate. (3) Subject to paragraph (4), the BRS-BID body or, where one or more local authority BRS-BID bodies are responsible for implementing the BRS-BID arrangements, the relevant billing authority or authorities concerned, may terminate the BRS-BID arrangements where— (a) the works or services to be provided under the BRS-BID arrangements are no longer required; or (b) the BRS-BID body or any local authority BRS-BID body, as the case may be, is unable, due to any cause beyond its control, to provide works or services which are necessary for the BRS-BID to continue. (4) The BRS-BID body or, where one or more local authority BRS-BID bodies are responsible for implementing the BRS-BID arrangements, the relevant billing authority or authorities concerned, shall take no steps to terminate the BRS-BID arrangements until— (a) where there is a BRS-BID body, it has consulted each of the relevant billing authorities and conducted a consultation with such representatives of the business community for the geographical area of the BID as those authorities consider appropriate; and (b) where one or more local authority BRS-BID bodies are responsible for implementing the BRS-BID arrangements, the relevant billing authority or authorities concerned have conducted a consultation with such representatives of the business community for the geographical area of the BID as that authority or those authorities consider appropriate. (5) The lead authority or any of the relevant billing authorities, as the case may be, shall notify the BRS-BID body and all the other relevant billing authorities in writing of its intention to terminate the BRS-BID arrangements under paragraphs (1) to (3) at least 28 days before the date of the termination. (6) The BRS-BID body shall notify the lead authority in writing of its intention to terminate the BRS-BID arrangements under paragraph (3) at least 28 days before the date of termination. (7) Where BRS-BID arrangements are terminated under this regulation or where the BRS-BID arrangements otherwise come to an end, the lead authority shall, as soon as is reasonably practicable, give notice of the termination in writing to each person liable for the BRS-BID levy and the notice shall include an explanation of whether a repayment under regulation 13(4) is to be made.

20

For regulation 21 (expenses of the ballot holder) substitute—

(21) All expenditure properly incurred by the ballot holder in relation to the holding of a ballot under these Regulations shall be paid by the relevant billing authorities in the proportions calculated in accordance with the formula— $$A×B$ where— A is the percentage of hereditaments in respect of which persons are eligible to vote in the ballot that fall within the relevant billing authority’s area; and B is the total expenditure properly incurred by the ballot holder.$

21

In Schedule 1 (content of BRS-BID proposals)—

• (a) in paragraph 1(1)(b) for “the relevant billing authority” substitute “each relevant billing authority”;

• (b) at the end of paragraph 1(1)(c) insert “and details of the local authority boundaries within that area”;

• (c) in paragraph 2(b) after “the geographical area of the BID,” insert “details of the local authority boundaries within the area,”;

• (d) in paragraph 3(1)(b) for “the relevant billing authority” substitute “each relevant billing authority”; and

• (e) at the end of paragraph 3(1)(c) insert “and details of the local authority boundaries within that area”.

22

In Schedule 2 (rules for BRS-BID ballots) in paragraph 2(3) for “the relevant billing authority” substitute “all of the relevant billing authorities”.

23

In Schedule 3 (the keeping of the BRS-BID revenue account) in paragraph 2 in item 1 for “the authority” substitute “all of the relevant billing authorities”.

24

In Schedule 4 (imposition, administration, collection, etc)—

• (a) unless otherwise provided for by this paragraph, any reference to a billing authority or to a relevant billing authority is to be read as a reference to the particular billing authority for the area in which the hereditament concerned is situated;

• (b) in paragraph 2(1) after “who is liable for the BRS-BID levy” insert “in respect of a hereditament within that authority’s area”; and

• (c) in paragraph 3(2)(a) for “the billing authority” substitute “the lead authority”.

Signed

Signed by authority of the Secretary of State for Communities and Local Government

Penny Mordaunt — Parliamentary Under Secretary of State — Department for Communities and Local Government — 1st December 2014

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Schedule 2 to the Business Rate Supplements Act 2009 makes provision for “property owner” business improvement districts (BRS-BID arrangements) as areas within which projects specified in the BRS-BID arrangements are to be carried out for the benefit of that district or those who live, work or carry on any activity in the district. Those projects are to be financed (in whole or in part) by a levy imposed on the persons with a relevant property interest in the district. BRS-BID arrangements may only be established where those entitled to vote approve the BRS-BID proposals. These Regulations make supplemental provision.

Regulation 3 specifies the type of property interest that may be specified in BRS-BID arrangements. Regulations 5 and 6 and Schedule 1 specify the persons who may draw up BRS-BID proposals and procedures to be followed in connection with drawing up the proposals.

Regulation 7 provides that the returning officer for local elections in the billing authority area is to be the ballot holder for any ballot in respect of BRS-BIDs required under these Regulations and regulation 8 and Schedule 2 make provision for the arrangements for holding a ballot and the conduct of a ballot. Regulation 9 provides for who is entitled to vote in a ballot and regulation 10 specifies how the result of the ballot is to be determined.

Regulation 11 confers a power on the Secretary of State to declare a ballot void in cases of material irregularity and connected procedures. Regulation 12 enables a billing authority to recover the costs of a BRS-BID ballot or a renewal ballot from the BRS-BID proposer or BRS-BID body in the prescribed circumstances.

Regulation 13 provides for the person who draws up the proposals for the BRS-BID arrangements to draw up a voter list of those eligible to vote in the ballot. Provision is also made for inspection of the information to any person, for copies to be given to the ballot holder and certain persons for the purposes of canvassing and for the restriction of the use of the information.

Regulation 14 prescribes the circumstances in which a billing authority may veto BRS-BID proposals, the period within which this is to be done and matters to which the authority is to have regard in deciding whether to exercise the veto. Regulation 15 makes provision in relation to appeals against the exercise of the veto.

Regulations 16 and Schedule 3 make further provision in relation to the BID Revenue Account.

Regulation 17 and Schedule 4 make provision with respect to the imposition, administration, collection, recovery and application of the BRS-BID levy. The provisions in Schedule 4 are based on the rules for the non-domestic rates in the Non-Domestic Rating (Collection and Enforcement)(Local Lists) Regulations 1989 (S.I. 1989/1058) and the Non-Domestic Rating (Collection and Enforcement)(Miscellaneous Provisions) Regulations 1989 (S.I. 1989/1060).

Provision is also made for the alteration of BRS-BID arrangements without or with an alteration ballot (regulations 18 and 19 respectively) and the circumstances in which BRS-BID arrangements may be terminated (regulation 20).

Regulation 21 provides for the expenses of the ballot holder in holding ballots under the Regulations to be paid by the billing authority.

Regulation 22 and Schedule 5 provide for joint arrangements where the business improvement district spans more than one local authority.

Regulation 23 provides for electronic communication of notices etc. This provision does not apply to notices under Schedule 4 because that Schedule makes specific provision for electronic communication of demand notices etc.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 1989 c. 42.

[^f00002]: 2009 c. 7.

[^f00003]: 1988 c. 41; relevant amendments were made by the Local Government Finance Act 1992 (c. 14), section 104 and Schedule 10; by the Local Government and Housing Act 1989, section 139 and Schedule 5 and by the Local Government Act 2003 (c. 26), section 66.

[^f00004]: S.I 1989/1058, relevant amendments were made by S.I. 2010/752.

[^f00005]: The Local Government Act 2003 (c. 26) - see paragraph 11 of Schedule 2 to the Business Rate Supplements Act 2009 for meaning of “the 2003 Act”

[^f00006]: 2003 c. 21. Relevant amendments were made by S.I. 2011/1210.

[^f00007]: Relevant amendments to section 64 were made by the Local Government and Housing Act 1989 (c. 42), section 139 and Schedule 5; the Local Government Finance Act 1992 (c. 14), section 104 and Schedule 10; the Local Government and Rating Act 1997 (c. 97 ), section 3 and Schedule 3; the Local Government Act 2003, section 66.

[^f00008]: S.I. 1989/1060 amended by S.I. 1989/2303.

[^f00009]: Section 68 was repealed by the Local Government and Public Involvement in Health Act 2007 (c. 28), sections 216 and 241 and Schedule 18, from a date to be appointed. It was amended by S.I. 2007/2194, 2008/948 and 2009/1941.

[^f00010]: 1971 c. 80.

[^f00011]: 1983 c. 2. Relevant amendments were made by the Local Government Act 1985 (c. 51 ), sections 18, 19, and 102 and Schedules 9, 16 and 17; by the Education Reform Act 1988 (c. 40), section 237 and Schedule 13; and by the Greater London Authority Act 1999 (c. 29), section 17 and Schedule 3.

[^f00012]: 2011 c. 5.

[^f00013]: 1972 c. 70. There are no relevant amendments.

[^f00014]: 2007 c. 15.

[^f00015]: S.I. 2014/1.

[^f00016]: 1947 c. 44.

[^f00017]: 1986 c. 45. Relevant amendments were made by S.I. 2002/1240 and 2009/1941.

[^f00018]: S.I. 1994/2421; relevant amendments were made by S.I. 2002/1308, 2002/2708 and 2006/622.