BYS
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• Company law • Health and safety • VAT law • Environmental ssues • Tax and accountancy • Payroll issues.
Tolley is also publisher of the Haulage Handbook, a new looseleaf publication covering all aspects of haulage law, including weights and dimensions, driving hours, licensing, international operations, vehicle loading, tachographs and vehicle maintenance,
TRANSPORT Weight Categories
Road Vehicles (Authorised Weight) Regulations (RV(AW)R) 1998* make new provisions for the weights of motor vehicles and trailers that fall within categories M2, M3, N2, N3, 03 or 04, as defined in Annex II of Council Directive 70/156/EEC.
Further Regulations** amend Goods Vehicles (Plating and Testing) Regulations 1998 to take account of the provisions made by RV(AW)R 1998. Both sets of Regulations are available from the Stationery Office.
*SI 1998 No 3111, price £2. **Goods Vehicle ( Plating and Testing) (Amendment) (No 2) Regulations 1998 (SI 1998 No3113),pricel.
Remote Re-licensing The Department of the Environment, Transport and the Regions (DETR) has a scheme which enables vehicle owners to purchase their tax discs electronically by phone and Internet.
The Driver Vehicle Licensing Agency (DVLA) will be running two pilots as part of the tax disc scheme: • Telephone re-licensing service using on-line checking via a call centre; • re-licensing through the Internet.
New Agency The Driver, Vehicle and Operator Strategy Board (DVOSB) aims to promote better crossagency co-ordination between the DETR and DVO organisations (the Driving Standards Agency, DVLA, Vehicle Certification Agency, Vehicle Inspectorate and Traffic Area Network).
The DVOSB will give priority to a number of initiatives including greater focus on consumer protection; and promotion of the onestop-shop approach via interlinking call handling between agencies and increased electronic delivery of services.
EMPLOYMENT
Minimum Wage
Draft Regulations* have been laid before Parliament which contain changes to the original National Minimum Wage proposals to ensure that its implementation will not cause unnecessary burdens for companies.
The changes provide that there will be: • No requirement to state the national minimum wage on pay slips; • No obligation by employers to keep detailed records specifically for the minimum wage; • Exemptions for people living and working as part of a family.
*Draft National Minimum Wage Act 1998 (Amendment) Regulations 1999 will be available from the Stationery Office shortly.
Employment Relations The Department of Trade and Industry has published the Employment Relations Bill*. Proposals provide employees with new minimum standards and aim to promote a climate of cooperation between workers and employers. *Available, price I 7.45,from the Stationery Office.
FINANCE Financial Guides The Financial Services Authority (FSA) has published the first of five booklets from an ongoing series* providing impartial information about financial services. The titles are: • Guide to Financial Advice; • Guide to ISAs; • Guide to Pensions; • Guide to Boosting Your Occupational Pension; • Guide to the Euro.
* Free from the FSA, tel: o800 917 3311 or on the Internet at http://www.fsa.gov.uk.
EUROPE Single Market Site The Commission has launched an Internet site* to provide advice on business in the single market. It gives access to information on; • Public procurement tenders: • EU funding opportunities; • Single market rules.
*At: http://europa.mint/business/.
TAXATION Single Currency New Regulations* modify the application of taxation legislation to cater for the adoption of the single currency.
*European Single Currency (Taxes) Regulations 1998 (SI 1998 No 3177) are available, price f4, from the Stationery Office.
Corporation Tax New Regulations* make provision for quarterly payments of corporation tax by large companies, as defined by Regulation 3. The Regulations apply to accounting periods ending on or afteri July 1999.
*Corporation Tax (Installment Payments) Regulations 1998 (SI 1998 No 3175) are available, price f3,from the Stationery Office.
Information Pack The Inland Revenue and Contributions Agency have issued their joint annual PAYE and National Insurance information pack for employers. There is also a CD-Rom version.
There is a joint Orderline* for copies of the pack, forms and extra guidance.
*Tel: 0845 7646 646 (open until 3/ July 1999), or website at: http://www.open.gov.ukJjwjw.htni.
Surplus ACT Regulations* have been laid before Parliament which will, as of 6 April [999, bring into effect the rules for the relief of past surplus advance corporation tax, also known as shadow ACT arrangements.
*Corporation Tax (Treatment of Unrelieved Surplus ACT) Regulations (SI 1999 No 358) will be available from the Stationery Office shortly.
CGT and Self Assessment The Inland Revenue has published a Statement of Practice* (SP) relating to self assessment enquiries which are held open pending agreement of a capital gains tax valuation.
The SP states that where an enquiry is held open, the Revenue will not use the enquiry to raise new issues unless new facts come to light.
*5 1/99 is published in booklet IRip:Statements of Practice, available free from Tax Enquiry Centres. It is also on the Internet at www. inlandrevenue.gov,uk,