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Agriculture Act 1993 (c. 37)(The document as of February, 2008) Page 3 Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 (8) The power to make a scheme under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament. (9) In this section--
51 False statements to obtain paymentsAny person who, for the purpose of obtaining a payment under a scheme under section 50 above for himself or another, knowingly or recklessly makes a statement which is false or misleading in a material respect shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding six months or to both. 52 Time limit for prosecutions(1) Notwithstanding anything in any other enactment, proceedings for an offence under this Part of this Act may, subject to subsection (2) below, be commenced within the period of six months from the date on which evidence sufficient in the opinion of the prosecutor to warrant the proceedings came to his knowledge. (2) No such proceedings shall be commenced by virtue of this section more than three years after the commission of the offence. (3) For the purposes of this section, a certificate signed by or on behalf of the prosecutor and stating the date on which evidence sufficient in his opinion to warrant the proceedings came to his knowledge shall be conclusive evidence of that fact. (4) A certificate stating that matter and purporting to be so signed shall be deemed to be so signed unless the contrary is proved. (5) In relation to proceedings in Scotland, subsection (3) of section 331 of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975 (date of commencement of proceedings) shall apply for the purposes of this section as it applies for the purposes of that. 53 Expenses and receipts under Part III(1) Any expenditure incurred by a Minister under this Part of this Act shall be paid out of money provided by Parliament. (2) Any receipts of a Minister under this Part of this Act shall be paid into the Consolidated Fund. Part IV Miscellaneous and SupplementaryTermination of national price support arrangements54 Wool guarantee(1) The [1957 c. 57.] Agriculture Act 1957 shall have effect as if the word "wool" were omitted from Schedule 1 to that Act (produce qualifying for guarantee under section 1). (2) Subsection (1) above shall not affect the operation of that Act on or after the day on which this Act is passed in relation to any period before that day. (3) In making the calculations required to be made under article 5(1) of the [S.I. 1955/487.] British Wool (Guaranteed Prices) Order 1955 (calculation of the Board's outgoings and receipts for each wool year), no account shall be taken of any wool which has not been sold by the Board before 1st May 1995. 55 Potato guarantee in Great Britain(1) The [1957 c. 57.] Agriculture Act 1957 shall have effect as from the appointed date as if the word "potatoes" were omitted from Schedule 1 to that Act. (2) Subsection (1) above shall not affect the operation of that Act on or after that date in relation to any period before that date. (3) In subsection (1) above, "appointed date" means the date appointed under section 65(3) below for the coming into force of this section. Other miscellaneous provisions56 Commercial activities of milk marketing boards: distribution of profits(1) It shall be deemed to be an overriding requirement of a milk marketing scheme that any distribution in respect of profits attributable to any relevant commercial activities shall be made so as not to discriminate, as between persons who are registered as producers under the scheme-- (a) by reference to the identity of the person to whom milk is sold, or (b) by reference to whether milk is sold in the form of milk or in the form of a product which is wholly or partly derived from milk or which includes milk as an ingredient. (2) The powers conferred by a milk marketing scheme on the board administering the scheme shall be deemed to include whatever powers are necessary for the purpose of giving effect to the requirement under subsection (1) above. (3) For the purposes of subsection (1) above, the following are relevant commercial activities, namely-- (a) the separation of milk, (b) the heat treatment of milk, (c) the retail packaging of milk, (d) the manufacture of milk products, and (e) the provision of services for reward, otherwise than under the arrangements for the sale of milk to the board. (4) In that subsection, the reference to a milk marketing scheme is to a scheme having effect under-- (a) the [1958 c. 47.] Agricultural Marketing Act 1958, or (b) the [S.I. 1982/1080 (N.I. 12).] Agricultural Marketing (Northern Ireland) Order 1982, for the marketing of milk. (5) This section shall apply in relation to any distribution the amount of which is declared on or after the passing of this Act, irrespective of when the profits concerned were made. 57 British Wool Marketing Board: power to grant reliefFor the purposes of section 727 of the [1985 c. 6.] Companies Act 1985 and Article 675 of the [S.I. 1986/1032 (N.I. 6).] Companies (Northern Ireland) Order 1986 (power of court to grant relief in certain cases), the British Wool Marketing Board shall be treated as a company and its members shall be treated as officers of it. 58 Annual report on matters relevant to price support(1) The Ministers shall publish an annual report on such matters relevant to price support for agricultural produce as they consider appropriate and include in the report such account as they consider appropriate of developments in agricultural policy, so far as relevant to such matters. (2) In subsection (1) above, the reference to agricultural policy includes policy relating to agriculture and the environment. (3) In this section--
59 Quota areas under the Potato Marketing Scheme(1) Before 1st August in each year after such year as the Ministers may by order specify for the purposes of this subsection, the Joint Consultative Committee shall-- (a) consider whether it is desirable to establish a target area to be used for planting potatoes in the following year, and (b) if it considers that it is, shall determine what that target area is. (2) The area determined under subsection (1)(b) above shall not exceed such area as it is reasonable to expect will need to be planted in order to meet any likely demand. (3) Where the Joint Consultative Committee makes a determination under subsection (1)(b) above, it shall give written notice of it to the Board before the end of the period of one month beginning with the date of the determination. (4) Subsection (5) below applies where-- (a) the Joint Consultative Committee has made a determination under subsection (1)(b) above in relation to a year and complied with subsection (3) above in relation to it, (b) the Board has prescribed a quota area for the year under paragraph 1 of Schedule D to the Scheme, and (c) the Joint Consultative Committee is not satisfied that the quota area for the year so prescribed by the Board is sufficient to achieve the target area determined in relation to it under subsection (1)(b) above. (5) The Joint Consultative Committee may by notice in writing to the Board require the Board to join with it in referring to the determination of an appropriate person the question of what is the lowest quota area for the year which may be prescribed under paragraph 1 of Schedule D to the Scheme consistently with achieving the area determined in relation to the year under subsection (1)(b) above. (6) The reference in subsection (5) above to an appropriate person is to a person appointed by the Joint Consultative Committee and the Board or, in default of agreement, appointed on the application of either of them by the Ministers. (7) Notice under subsection (5) above shall be given before the end of the period of one month beginning with the day on which the Board first prescribes a quota area for the year under paragraph 1 of Schedule D to the Scheme or, if later, the day on which the determination under subsection (1)(b) above is made. (8) If the Board so requires, a reference under subsection (5) above shall also include the question whether, having regard to subsection (2) above, the target area determined by the Joint Consultative Committee is justifiable. (9) Where a reference under subsection (5) above includes the question mentioned in subsection (8) above, the person to whom the reference is made shall only determine the question mentioned in subsection (5) above if he first determines in the affirmative the question mentioned in subsection (8) above. (10) Where a quota area is determined on a reference under subsection (5) above and that area exceeds the quota area for the time being prescribed by the Board for the year to which the reference relates, the Scheme shall have effect as if the quota area determined on the reference were the quota area for the year. (11) Subsection (10) above shall not affect the power of the Board under the proviso to paragraph 1(1) of Schedule D to the Scheme (power to raise quota area by an appropriate variation). (12) Where subsection (10) above applies, the Board shall send a statement of the outcome of the reference to every registered producer who may be concerned with it. (13) The Board shall keep a record of the outcome of references under subsection (5) above and the same arrangements shall apply with respect to the availability of the record for inspection, the supply of a copy of any entry in it and the making of extracts from it, as apply with respect to the record maintained by the Board under paragraph 91 of the Scheme (record of prescriptive resolutions). (14) In any proceedings of the Joint Consultative Committee for the purposes of this section, decisions shall be made by a majority of the members present, with the Chairman voting only in the event of a tie. (15) In this section--
and references to the Joint Consultative Committee are to the committee constituted under paragraph 24 of the Scheme. 60 Agricultural development councils: levies(1) Section 4 of the [1947 c. 40.] Industrial Organisation and Development Act 1947 (levies by development councils) shall, in the case of a development council order relating to agriculture, have effect subject to the following modifications. (2) In subsection (1)-- (a) after the words "made on" there shall be inserted "such persons as may be specified in the order, being", and (b) the words "on persons", in the second place where they occur, shall be omitted. (3) After subsection (2) there shall be inserted-- " (2A) An order providing for such charges may contain provision-- (a) authorising such of the persons on whom the charges are imposed as may be specified in the order to recover all or part of the charges imposed on them from such other persons carrying on business in the industry as may be so specified; and (b) authorising the deduction from the charges payable by the persons with such a right of recovery, or the repayment to them, of-- (i) such amounts as may be determined by or under the order in respect of expenses incurred by them in exercising that right, and (ii) any sums which are, in accordance with provision made by or under the order, to be treated as irrecoverable. " (4) In subsection (3), after "incidence of the charges" there shall be inserted ", taking into account any provision made under subsection (2A) of this section,". (5) For the purposes of subsection (1) above, a development council order shall be taken to relate to agriculture if any of the activities that are to be treated as constituting the industry to which the order relates is an agricultural activity. (6) In this section--
Supplementary61 Offences by bodies corporate(1) Where a body corporate is guilty of an offence under this Act, and that offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of-- (a) any director, manager, secretary or other similar officer of the body corporate, or (b) any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of the offence and be liable to be proceeded against and punished accordingly. (2) For the purposes of subsection (1) above, "director", in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate. (3) Where an offence under this Act is committed in Scotland by a Scottish partnership and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner, he as well as the partnership shall be guilty of the offence and be liable to be proceeded against and punished accordingly. 62 Orders and regulations(1) The power to make an order or regulations under this Act may be exercised differently in relation to different cases or descriptions of case. (2) An order or regulations under this Act may include such supplementary, incidental, consequential or transitional provisions as appear to the person making it to be necessary or expedient. (3) The power to make an order or regulations under this Act shall be exercisable by statutory instrument. (4) A statutory instrument containing an order under section 17, 23, 48 or 50(2)(c) above shall be subject to annulment in pursuance of a resolution of either House of Parliament. (5) Section 25 above contains its own provisions about parliamentary procedure in relation to an order under that section. (6) A statutory instrument containing regulations under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament. 63 Northern IrelandAn Order in Council under paragraph 1(1)(b) of Schedule 1 to the [1974 c. 28.] Northern Ireland Act 1974 (legislation for Northern Ireland in the interim period) which contains a statement that it is made only for purposes corresponding to the purposes of Part I (except section 12 (so far as relating to Part I of Schedule 2) and section 18) or III of this Act or section 55 above-- (a) shall not be subject to paragraph 1(4) and (5) of that Schedule (affirmative resolution of both Houses of Parliament); but (b) shall be subject to annulment in pursuance of a resolution of either House of Parliament. 64 Repeals etc(1) The enactments and Scheme specified in Schedule 5 to this Act (which include certain provisions which are already spent) are hereby repealed or revoked to the extent specified in the final column of that Schedule, but subject to any provision at the end of that Schedule. (2) Notwithstanding its revocation by subsection (1) above, paragraph 67 of the Potato Marketing Scheme shall continue to have effect in relation to agreements entered into before the date mentioned in section 55(1) above. 65 Short title, commencement and extent(1) This Act may be cited as the Agriculture Act 1993. (2) Part III of this Act shall come into force at the end of the period of two months beginning with the day on which this Act is passed. (3) Sections 55 and 59 above shall come into force on such day as the Minister of Agriculture, Fisheries and Food, the Secretary of State for Scotland and the Secretary of State for Wales acting jointly may by order appoint. (4) Except for the provisions mentioned in subsection (5) below, this Act does not extend to Northern Ireland. (5) Those provisions are--
SCHEDULESSection 3. SCHEDULE 1 Qualifying scheme of reorganisationIntroductory1 A scheme of reorganisation is a qualifying scheme if it meets the following requirements. Form2 The scheme must be in writing. Vesting day3 (1) The scheme must specify a day ("the vesting day") on which any transfers under the scheme to be effected under section 11 above are to take place and on or before which any other steps necessary to give effect to the reorganisation are to be taken. (2) The vesting day must not be later than the day which, under subsection (2) of section 1 above, is the day on which subsection (1) of that section is to come into force in relation to the marketing scheme administered by the board. Disposition of property, rights and liabilities4 (1) The scheme must specify, in relation to the property, rights and liabilities of the board on the vesting day-- (a) which are to be transferred, and (b) which are to be retained by the board. (2) The scheme must not provide for the transfer of any right of the board against a milk producer, being a right arising out of dairy production. (3) The scheme must not provide for the transfer of any right or liability of the board arising in connection with payment for milk supplied before the vesting day. (4) The scheme must not provide for the transfer of any right or liability of the board with respect to the supply of milk on or after the vesting day. 5 The scheme must specify what property, rights or liabilities of the board are to be transferred, for the purposes of the reorganisation, before the vesting day. 6 The scheme must specify what property, rights or liabilities of a subsidiary of the board are to be transferred for the purposes of the reorganisation, and whether on or before the vesting day. 7 (1) The scheme must, in relation to each transfer for the purposes of the reorganisation of property, rights or liabilities of the board, or of a subsidiary of the board, specify (either individually or by reference to membership of a class) to whom the transfer is to be made. (2) The scheme must not provide for the transfer of property, rights or liabilities of the board, or of a subsidiary of the board, to anyone who is not an eligible transferee. (3) For the purposes of sub-paragraph (2) above, the following are eligible transferees-- (a) in relation to property, rights and liabilities of the board, any body falling within section 11(4)(a), (b), (c) or (d) above, (b) in relation to property, rights and liabilities of a subsidiary of the board-- (i) any body falling within section 11(4)(a), (b), (c) or (d) above, and (ii) the board, (c) in relation to property and rights of the board, or of a subsidiary of the board, persons who are, or have been, registered producers. 8 The scheme must specify which transfers of property, rights or liabilities of the board, or of a subsidiary of the board, are to have effect under section 11 above. 9 The scheme must specify when any transfer for the purposes of the reorganisation of property, rights or liabilities of the board, or of a subsidiary of the board, is to take place if otherwise than on the vesting day. 10 Where the scheme provides for the board to retain any property or rights after the vesting day, it must make provision for any surplus assets of the board remaining on the winding up of its affairs to be distributed to the persons who, under the scheme, are entitled to participate in the distribution of assets of the board by virtue of their being, or having been, registered producers. Transfer of board's undertaking11 The scheme must make provision for the transfer under section 11 above of all the property, rights and liabilities to which the board is entitled or subject on the vesting day, other than-- (a) any property or rights to be transferred to persons by reference to their being, or having been, registered producers, (b) any liabilities to be retained by the board, (c) any property or rights to be retained by the board for the purpose of meeting retained liabilities or otherwise in connection with the carrying out by it of functions after the transfer under that section, and (d) any property or rights whose transfer would involve a breach by the board of the restriction imposed by section 47(2) of the [1958 c. 47.] Agricultural Marketing Act 1958 (restriction on disclosure of information obtained under the Act). Nature of new successor bodies12 The scheme must specify in relation to any body which falls within section 11(4)(b) or (c) above and to which property, rights or liabilities fall to be transferred under the scheme-- (a) its name, or proposed name, (b) the legislation under which it is, or is proposed to be, registered, and (c) its constitution, or proposed constitution. Other disposals13 The scheme must include particulars of-- (a) any other disposals (including part disposals) proposed to be made for the purposes of the reorganisation by the board or a subsidiary of the board, and (b) any issue of shares or securities proposed to be made for the purposes of the reorganisation. Rights of existing participants14 The scheme must specify what rights, if any, will be conferred under the new arrangements contemplated by the scheme on those who, under the existing arrangements, would be entitled to share in any surplus assets on a winding up of the board. Disclosure of information15 (1) The scheme must specify what information to which this sub-paragraph applies is to be disclosed by the board for the purposes of the scheme and to whom. (2) Sub-paragraph (1) above applies to information the disclosure of which is (apart from paragraph 33 of Schedule 2 to this Act) restricted by section 47(2) of the [1958 c. 47.] Agricultural Marketing Act 1958. (3) Where information specified under sub-paragraph (1) above identifies a person as a purchaser of milk from the board, the scheme must provide for the information to be disclosed only with his written consent. Residual functions16 (1) The scheme must specify what functions are intended to be carried out by the board after the vesting day and, in relation to any such functions, include provision with respect to the arrangements for meeting any expenses which may be incurred by the board in carrying them out. (2) The scheme must not include provision for the carrying out by the board after the vesting day of any functions other than-- (a) functions in relation to retained assets and liabilities or the winding up of its affairs, or (b) functions ancillary or incidental to the functions mentioned in paragraph (a) above. (3) The functions mentioned in sub-paragraph (2)(a) and (b) above shall not include the purchase or sale of milk. Section 12. SCHEDULE 2 Provisions relating to carrying out of approved scheme of reorganisationPart I Taxation provisionsTransfer to successor bodies: general1 (1) The following provisions shall apply for the purposes of the Corporation Tax Acts, namely-- (a) any trade, or part of a trade, carried on by a milk marketing board which is transferred under section 11 above to a qualifying body shall be treated as having been, at the time when it began to be carried on by the board and at all times since that time, carried on by that body; (b) where any trade, or part of a trade, carried on by a milk marketing board is transferred under section 11 above to a qualifying body, the trade carried on by that body after the transfer under that section shall be treated as the same trade as that which, by virtue of paragraph (a) above, it is treated as having carried on before the transfer under that section; (c) any property, rights or liabilities of a milk marketing board which are transferred under section 11 above to a qualifying body shall be treated as having been, at the time when they became vested in the board and at all times since that time, property, rights or liabilities of that body; (d) anything done by a milk marketing board in relation to property, rights or liabilities of its which are transferred under section 11 above to a qualifying body shall be deemed to have been done by that body. (2) In its application to this paragraph, paragraph 31(1) below (definition of "qualifying body") shall have effect with the omission of paragraph (b). (3) This paragraph shall have effect in relation to accounting periods beginning after the last complete accounting period of the milk marketing board ending before the date of the transfer under section 11 above. 2 (1) The following provisions shall apply for the purposes of the Corporation Tax Acts, namely-- (a) any trade, or part of a trade, carried on by a subsidiary of a milk marketing board which is transferred under section 11 above to a qualifying body shall be treated as having been, at the time when it began to be carried on by the subsidiary and at all times since that time, carried on by that body; (b) where any trade, or part of a trade, carried on by a subsidiary of a milk marketing board is transferred under section 11 above to a qualifying body, the trade carried on by that body after the transfer under that section shall be treated as the same trade as that which, by virtue of paragraph (a) above, it is treated as having carried on before the transfer under that section; (c) any property, rights or liabilities of a subsidiary of a milk marketing board which are transferred under section 11 above to a qualifying body shall be treated as having been, at the time when they became vested in the subsidiary and at all times since that time, property, rights or liabilities of that body; (d) anything done by a subsidiary of a milk marketing board in relation to property, rights or liabilities of its which are transferred under section 11 above to a qualifying body shall be deemed to have been done by that body. (2) In its application to this paragraph, paragraph 31(1) below (definition of "qualifying body") shall have effect with the omission of paragraph (b). (3) This paragraph shall have effect in relation to accounting periods beginning after the last complete accounting period of the subsidiary ending before the date of the transfer under section 11 above. 3 (1) This paragraph applies where-- (a) in accordance with an approved scheme, shares in a subsidiary of the board to which the scheme relates are transferred otherwise than under section 11 above to a qualifying body ("the successor"), and (b) the scheme provides-- (i) for free shares in the successor to be issued or transferred to persons by virtue of their being, or having been, registered producers, and (ii) for the taking of steps with a view to securing the quotation of the successor on the Stock Exchange. (2) For the purposes of the Corporation Tax Acts-- (a) the shares transferred to the successor shall be treated as having been, at the time when they became vested in the transferor and at all times since that time, vested in the successor; and (b) anything done by the transferor in relation to the shares transferred to the successor shall be deemed to have been done by the successor. (3) For the purposes of sub-paragraph (1)(b)(i) above, shares are free if they are issued or transferred without any consideration being provided by the persons acquiring them, there being disregarded for this purpose any depreciatory effect of transfers under the scheme on the value of a right to participate in the winding up of the board to which the scheme relates. (4) This paragraph shall have effect in relation to accounting periods beginning after the last complete accounting period of the transferor ending before the date of the transfer to the successor. 4 (1) Where-- (a) in accordance with an approved scheme, shares in a subsidiary of the relevant board ("the transferred company") are transferred otherwise than under section 11 above to a qualifying body ("the successor"), (b) immediately after the transfer, the successor is a member of a group of which the relevant board is a member, and (c) the scheme provides as mentioned in paragraph 3(1)(b) above, sections 178 and 179 of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992 shall not apply on the transferred company ceasing to be a member of a group of which the relevant board is a member if, immediately after doing so, it is a member of a group of which the successor is a member. (2) Where by virtue of sub-paragraph (1) above sections 178 and 179 of the Taxation of Chargeable Gains Act 1992 do not apply, then, on the transferred company ceasing to be a member of a group of which the successor is a member, those sections shall apply-- (a) as if any assets acquired by the transferred company, at any time when it was a member of a group of which the relevant board was a member, from any member of that group had been acquired by it at that time from the successor, and (b) as if the transferred company and the successor had at all material times been associated companies for the purposes of those sections. (3) In this paragraph--
Chargeable gains5 (1) This paragraph applies where-- (a) by virtue of a qualifying transfer a company would, but for paragraph 1, 2 or 3 above, cease to be a member of a group of which a milk marketing board is a member; and (b) assets have been acquired by that company from that board or from any other member of that group, other than one which, but for paragraph 1, 2 or 3 above, would have ceased to be a member of that group at the same time and which, both immediately before and immediately after the transfer, is a member of the same group as that company. (2) On the company ceasing to be a member of a group of which the body to which the qualifying transfer is made is a member, sections 178 and 179 of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992 shall apply as if any assets acquired at any time as mentioned in sub-paragraph (1) above had been acquired by the company from that body at that time. (3) In this paragraph--
Roll-over relief6 (1) This paragraph applies where a milk marketing board has, before the vesting day under an approved scheme, disposed of (or of its interest in) any assets used, throughout the period of ownership, wholly or partly for the purposes of a trade or part of a trade transferred under section 11 above to a qualifying body. (2) Sections 152 to 156 of the Taxation of Chargeable Gains Act 1992 (roll-over relief on replacement of business assets) shall have effect in relation to that disposal as if the board and the qualifying body were the same person. Unallowed capital losses7 (1) This paragraph applies where under an approved scheme there are one or more relevant successors in relation to the relevant board. (2) Where there is one relevant successor in relation to the relevant board, any unallowed capital losses of the relevant board shall-- (a) be apportioned between the relevant board and the relevant successor in accordance with the scheme, and (b) so far as apportioned to the relevant successor, be treated as allowable capital losses accruing to it on the disposal of an asset on the vesting day under the scheme. (3) Where there is more than one relevant successor in relation to the relevant board, any unallowed capital losses of the relevant board shall-- (a) be apportioned amongst the relevant board and the relevant successors in accordance with the scheme, and (b) in the case of each relevant successor to which such losses are so apportioned, be treated as allowable capital losses accruing to it on the disposal of an asset on the vesting day under the scheme. Pages: P.1 | P.2 | P.3 | P.4 | P.5 | P.6 -- Back --
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