Guidance Note 3: Inspection & Testing (Electrical Regulations)

Product Information

Special rules apply to transactions between CASC owned subsidiary companies, CASC members and their connected persons. Connected persons includes close relatives of a CASC member or companies controlled by the member. CASCs undertaking such transactions may need to seek professional advice. Changes include the addition of new regulations (relocated from Chapter 53) covering the impact and the installation of heating cables. Chapter 82 - Prosumer’s low-voltage electrical installations A community amateur sports club may set up a wholly-owned subsidiary for trading income, for example income received from bar takings or the private hire of club facilities. Working the other way, no breaker is made spot on the limit of the breaking range, so when we assume 20 times the rating for a D type, we are being unduly pessimistic, on average one out of the box will be more like 15. But that may vary with batch and the age of the breaker, as the moving parts oxidise and get a bit stiffer.

The right to the discount falls into the category of a benefit relating to a period of less than 12 months) so annualising applies. People are well aware that guidance notes are for guidance. However the guidance notes should not be contradicting the regs, especially when they are both produced by the IET. Where a charity changes its name (for example because of a merger) the charity will not need to obtain a new declaration from a donor so long as the charity can show beyond doubt that the name of the charity on the existing declaration is a name previously used by the charity. Charities and CASCs receiving Gift Aid donations from companies should keep accurate accounting records of company donations received, so that they can identify these in their accounts and include them on their tax return. Chapter 3.12 Tax treatment of companies making Gift Aid donations to charities or CASCs If the charity does not sell lifetime membership HMRC accepts that it would be reasonable to base the value of the benefit on the cost of a lifetime membership at an equivalent or similar organisation.

Medical

Guidance for appointed doctors on the Control of Asbestos Regulations 2012 - Medical surveillance for workers carrying out licensed work with asbestos For example, a charity may set up a wholly-owned subsidiary to operate a retail trade through a network of charity shops. Predicted measured resistance = r y//r g = 0.4264×0.5762 ÷ (0.4264+0.5762) = 0.2451 Ω Step 3, resistance at Test Point 4 (mid-point of the ring)

These companies can still make donations to charities and CASCs and obtain Gift Aid relief. However, the normal Corporation Tax rules apply, including the restrictions in paragraph 3.13.2 and these companies can only claim a Corporation Tax deduction for a charitable donation for the accounting period during which the donation is paid to the charity or CASC. Chapter 3.17 Inflated member-related expenditure by companies that are wholly owned by a CASCHMRC does not consider cryptoassets to be currency or money, so any donation of cryptoassets will not be a qualifying charitable donation. identify the gift or gifts to which the declaration relates (for example, a particular donation or all donations) I beg to differ. The difference is less than nothing in that application,or if you prefer language with rather more mathematical rigour, it is less than the combination of instrumentation error and experimental variation and the results are statistically indistinguishable. Section 411 contains a number of significant changes. Some of the main changes are mentioned below.

The right to receive the magazines does not fall into any of the categories, so annualising does not apply. The declaration does not require a date but a date serves to identify the period covered by the Gift Aid declaration and where this is not otherwise clear from the terms of the declaration it’s necessary to include a request for a date.

All information, instruction and training given should include an appropriate level of detail, be suitable to the work being done, and use written materials, oral presentation and practical demonstration as necessary. Regulation Group 643.3 has been redrafted. The requirements for testing insulation resistance where equipment is likely to influence the verification test or be damaged has been clarified and reference is made to a 250 V DC test following the connection of equipment. A company, owned and controlled by a CASC buys supplies from one CASC member and rents property from another. Donors must be charged an amount of either Income Tax or Capital Gains Tax, or both, whether at the basic rate or some other rate, for the tax year in which Gift Aid donations are made at least equal to the Income Tax treated as deducted from the total of all their Gift Aid donations made in the same tax year. that the load current contains no DC components. Chapter 54 - Earthing arrangements and protective conductors

they each keep records of how the donations have been divided between them — each charity will also need to be able to produce a copy of the declaration, if required If a donor wishes to alter the description of the gift or gifts shown on a declaration, they must cancel the declaration and make a fresh one. Read more about audits in chapter 7. Chapter 3.8 Declarations that have been invalidated or cancelled Trustees of charities considering holding fund-raising events of this kind can find further guidance in paragraph 3.43. Regulation 717.411.4 has been expanded to take account of PME. Section 722 - Electric vehicle charging installationsTable 51 has been modified slightly to take into account changes of colour identification for DC and abbreviations have been added. Once the written record has been sent, the charity can reclaim tax in respect of any donations covered by the declaration, even if they were received before the written record was sent.