Commonwealth of Australia Explanatory Memoranda

[Index] [Search] [Download] [Bill] [Help]


GREAT BARRIER REEF MARINE PARK AMENDMENT BILL 2004

2002 – 2003 – 2004



THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA




HOUSE OF REPRESENTATIVES




GREAT BARRIER REEF MARINE PARK AMENDMENT BILL 2004







EXPLANATORY MEMORANDUM






(Circulated by authority of the Minister for the Environment and Heritage,
the Hon Dr David Kemp)

GREAT BARRIER REEF MARINE PARK AMENDMENT BILL 2004

GENERAL OUTLINE

The purpose of the Great Barrier Reef Marine Park Amendment Bill 2004 is to amend the Great Barrier Reef Marine Park Act 1975 to clarify that GST is not payable on the Environmental Management Charge levied on standard tourism operations. The Bill:

amends the Great Barrier Reef Marine Park Act 1975 to enable regulations to be made that specify either the holder of a chargeable permission or a visitor as the person who is liable to pay the Environmental Management Charge on the grant or transfer of a chargeable permission;

establishes a process for the collection of the Environmental Management Charge and the submission of that charge to the Great Barrier Reef Marine Park Authority (“the Authority”) where the visitor is liable to pay the Environmental Management Charge;

creates new offences and associated penalties if the holder of a chargeable permission fails to collect or submit the Environmental Management Charge to the Authority;

enables the Authority to recover, on behalf of the Commonwealth, a collected amount that is due and payable;

extends the power of inspectors under the Great Barrier Reef Marine Park Act 1975 to search, stop and detain aircraft and vessels, and enter premises, for the purpose of ascertaining a person’s liability to collect a charge and pay a collected amount, in addition to ascertaining a person’s liability to charge; and

extends the power of magistrates to issue search warrants.

FINANCIAL STATEMENT

The Bill will have minimal impact upon the finances of the Commonwealth. It has been determined that the Environmental Management Charge is a charge which is not taken to be the provision of consideration and therefore Goods and Services Tax is not applicable. As the Environmental Management Charge will no longer be treated as one of the many input costs passed on in the full service price charged by a tourist operator, and hence subject to the Goods and Services Tax, it is estimated that Goods and Services Tax revenue of $650,000 per annum will be foregone.

Procedures to remit the Environmental Management Charge to the Commonwealth are unchanged and the program will continue to be administered from within the Authority’s resources.

GREAT BARRIER REEF MARINE PARK AMENDMENT BILL 2004


NOTES ON CLAUSES

Clause 1 – Short Title


This clause provides that the short title by which this Act may be cited is the Great Barrier Reef Marine Park Amendment Act 2004.

Clause 2 – Commencement


This item provides that sections 1 to 3 of the Act will commence on the day on which this Act receives Royal Assent. It also provides that Schedule 1 of this Act will commence on the 28th day after the day on which this Act receives Royal Assent.

Clause 3 – Schedule(s)

This clause sets out the effect of the Schedule to this Act.


SCHEDULE 1 – ENVIRONMENTAL MANAGEMENT CHARGE

Part 1 – Amendments

Great Barrier Reef Marine Park Act 1975


Item 1 – Subsection 3(1) (at the end of the definition of late payment penalty)
This item amends the definition of late payment penalty in subsection 3(1) of the Great Barrier Reef Marine Park Act 1975 to include a reference to new subsections 39G(1A) and 39G(1B) (inserted by item 9 of this Act).

The purpose of this amendment is to clarify that the late payment penalty, as defined in subsection 3(1) of the Great Barrier Reef Marine Park Act 1975, includes an amount payable under new subsection 39G(1A) with respect to collected amounts, and an amount payable under new subsection 39G(1B) with respect to penalty amounts.

Item 2 – After section 39A

This item inserts a new section 39AA into the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to define collected amount, penalty amount and visitor for the purposes of Part VA of the Great Barrier Reef Marine Park Act 1975.

Collected amount is defined as an amount that is collected by a holder of a chargeable permission from a visitor on account of charge payable by the visitor.

Penalty amount is defined as an amount payable under new subsection 39FA(2) (inserted by item 6 of this Act). Subsection 39FA(2) imposes a penalty on the holder of a chargeable permission equal to the amount of the charge that the holder should have collected from a visitor, in circumstances where the holder has not collected the Environmental Management Charge from a visitor.

Visitor is defined as having the same meaning given by the regulations. Visitor is defined in regulation 74 of the Great Barrier Reef Marine Park Regulations 1983. Visitor is currently defined as a tourist or any other person who is provided a service in the Marine Park under a tourist program. It is proposed to amend the definition of visitor to include a reference to a person who participates in a commercial activity unrelated to tourism for the purposes of the charge imposed by regulation 101 of the Great Barrier Reef Marine Park Regulations 1983.

Item 3 – Subsection 39B(1)
This item repeals subsection 39B(1) of the Great Barrier Reef Marine Park Act 1975 and replaces it with a new subsection (1).

The purpose of this item is to provide, for the purposes of section 4 of the Great Barrier Reef Marine Park (Environmental Management Charge – General) Act 1993 and section 4 of the Great Barrier Reef Marine Park (Environmental Management Charge – Excise) Act 1993, that either the person who is the holder of the chargeable permission or a visitor who is provided a service by the holder of the chargeable permission under the permission, is liable to pay the Environmental Management Charge as prescribed in the Great Barrier Reef Marine Park Regulations 1983.

The reason for specifying in the Great Barrier Reef Marine Park Regulations 1983 that either the holder of a chargeable permission or a visitor has liability to pay the Environmental Management Charge is because not all of the charges listed under Part 9 of the Great Barrier Reef Marine Park Regulations 1983 require the legal liability for the payment of the charge to be passed to the visitor. For example, in some instances, the charge is a “flat” charge paid by the holder of the chargeable permission directly to the Authority. In such circumstances the charge is not passed on to the visitor, and does not attract the Goods and Services Tax. The holder of a chargeable permission retains legal liability to pay the charge. It is only where the holder of a chargeable permission currently passes the cost of the Environmental Management Charge on to the visitor that the liability for payment of that charge has shifted to the visitor.

Item 4 – At the end of Division 1 of Part VA
This item inserts a new section 39DA into the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to clarify that where the holder of a chargeable permission is liable to pay the Environmental Management Charge, the charge is payable to the Authority on behalf of the Commonwealth.

This item also inserts a new section 39DB into the Great Barrier Reef Marine Park Act 1975. The purpose of this item is to clarify that where the visitor is liable to pay the Environmental Management Charge, the charge is payable by the visitor to the holder of the chargeable permission on behalf of the Commonwealth.

A note is also inserted with respect to new section 39DB to clarify that when the visitor pays the Environmental Management Charge to the holder of the chargeable permission, the holder is required to collect the charge and pay it to the Authority on behalf of the Commonwealth.

Item 5 – At the end of section 39E
This item inserts a new subsection 39E(3) into the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to allow the Great Barrier Reef Marine Park Regulations 1983 to specify that the Environmental Management Charge may be paid at different times for visitors and holders of chargeable permissions. The reason that the charge will be paid at different times is that it is proposed that the Great Barrier Reef Marine Park Regulations 1983 will specify that the visitor is liable to pay the Environmental Management Charge upon the provision of a service by a holder of a chargeable permission pursuant to that permission, whereas the holder of a chargeable permission will be required to pay the Environmental Management Charge quarterly.

Item 6 – After Division 2 of Part VA
This item inserts a new Division 2A into Part VA of the Great Barrier Reef Marine Park Act 1975 to provide for collected amounts, and inserts new sections 39FA, 39FB, 39FC, 39FD, and 39FE into the Great Barrier Reef Marine Park Act 1975.

The purpose of new subsection 39FA(1) is to provide that when the holder of a chargeable permission provides a service to a visitor under its permission and the visitor is liable to pay the Environmental Management Charge for that service, the holder of the permission must collect from the visitor the charge that is due and payable by the visitor for that service.

As new section 39DB (inserted by item 4 of this Act) clarifies that any charge payable by a visitor is payable to the holder of the chargeable permission on behalf of the Commonwealth, new subsection 39FA(1) makes it an offence for a permission holder to fail to collect the charge from the visitor. Contravention of this provision attracts a maximum penalty of 50 penalty units.

The purpose of new subsection 39FA(2) is to allow the Authority to impose a penalty on a holder of a chargeable permission if the holder does not collect the charge as required by subsection 39FA(1). The penalty is equal to the amount of the charge that should have been collected from visitors by the holder, and is payable to the Authority.

The purpose of new subsection 39FA(3) is to provide that the penalty imposed by subsection 39FA(2) is due at the time when, if the charge had been collected by the holder of the chargeable permission, the holder would have had to pay the collected amount to the Authority.

The purpose of new subsection 39FA(4) is to clarify that joint and several liability applies to the payment of the penalty amount under subsection 39FA(2) if there are two or more persons who hold a chargeable permission.

The purpose of new subsection 39FA(5) is to clarify that the penalty amount imposed by subsection 39FA(2) is in addition to any penalty imposed by a court for contravention of subsection 39FA(1).

The purpose of new subsection 39FA(6) is to provide a mechanism whereby, if a person is convicted of an offence for failing to collect the charge from visitors, the court may order the person to pay to the Authority, on behalf of the Commonwealth, an amount equal to the sum of a penalty amount that the person is liable to pay and a late payment penalty that is payable by the person on the penalty amount. The effect of this new subsection is to permit a court, in addition to imposing a penalty, to order a person convicted of an offence pursuant to subsection 39FA(1) to pay the penalty amount and the late payment penalty on the penalty amount. This avoids the need to take separate legal action to recover the penalty amount and the late payment penalty applicable to that amount.

The purpose of new subsection 39FA(7) is to clarify that the sum of the penalty amount and the late payment penalty on the penalty amount that a person is ordered to pay pursuant to subsection 39FA(6) is in addition to the penalty imposed by a court for an offence against subsection 39FA(1).

The purpose of new subsection 39FB(1) is to provide that the holder of a chargeable permission must pay a collected amount to the Authority on the day that it is due and payable (such day to be ascertained in accordance with the Great Barrier Reef Marine Park Regulations 1983 as provided for by new section 39FE below). If the holder of a chargeable permission does not pay the collected amount by the day so specified, then the holder of the chargeable permission will have committed an offence, attracting a maximum penalty of 10 penalty units. This penalty will be applicable on each day until the obligation to pay the collected amount is complied with, by virtue of section 4K of the Crimes Act 1914.

The purpose of new subsection 39FB(2) is to impose a limit on the maximum penalty that can be imposed on a person for an offence against subsection 39FB(1). The effect of this provision is to impose a limit of 200 penalty units as the maximum penalty that can be imposed by a court for an offence against subsection 39FA(1).

The purpose of new subsection 39FB(3) is to provide a mechanism whereby, if a person is convicted before a court of an offence for failure to pay the collected amount on the day it is due and payable, the court may, in addition to any penalty it has imposed, order the person to pay to the Authority, on behalf of the Commonwealth, an amount equal to the sum of the collected amount that the person was liable to pay and a late payment penalty that is payable by the person on the collected amount. The effect of this new subsection is to permit a court, in addition to imposing a penalty, to order a person convicted of an offence pursuant to new subsection 39FB(1) to pay the unpaid collected amount and the late payment penalty applicable to the unpaid collected amount. This avoids the need to take separate legal action to recover the unpaid collected amount and the late payment penalty.

The purpose of new subsection 39FB(4) is to clarify that the sum of the collected amount and the late payment penalty on the unpaid collected amount that a person is ordered to pay pursuant to subsection 39FB(3) is in addition to the penalty imposed by a court for an offence against subsection 39FB(1).

The purpose of new section 39FC is to clarify that joint and several liability applies to the payment of the collected amount under section 39FB if there are two or more persons who hold the chargeable permission.

The purpose of new section 39FD is to clarify that when a holder of a chargeable permission has collected the Environmental Management Charge from the visitor for the provision of services, the collected amount is payable by the holder of the chargeable permission to the Authority on behalf of the Commonwealth.

The purpose of new section 39FE is to provide for the Great Barrier Reef Marine Park Regulations 1983 to specify when a collected amount is due and payable by the holder of the chargeable permission to the Authority.

Item 7 – Subsection 39G(1)
This item amends subsection 39G(1) of the Great Barrier Reef Marine Park Act 1975 by inserting a reference to “(other than a visitor)” after “a person”.

The purpose of this item is to clarify that it is only the holder of the chargeable permission who is liable to pay a late payment penalty for failure to pay the Environmental Management Charge, and not the visitor.

Item 8 – Subsection 39G(1)
The purpose of this amendment is to insert “the” before “late” in subsection 39G(1) of the Great Barrier Reef Marine Park Act 1975. This amendment is of a technical nature only.

Item 9 – After subsection 39G(1)
This item inserts new subsections (1A) and (1B) into section 39G of the Great Barrier Reef Marine Park Act 1975.

The purpose of new subsection 39G(1A) is to clarify that the late payment penalty will also apply to a holder of a chargeable permission if the collected amount remains unpaid after the date when it was due for payment. The late payment penalty will be calculated at the rate of 20% per annum on the amount unpaid, computed from the date that the collected amount was due.

The purpose of new subsection 39G(1B) is to clarify that the late payment penalty will also apply to a holder of a chargeable permission if the penalty amount (pursuant to subsection 39FA(2)) remains unpaid after the date when it was due for payment. The late payment penalty will be calculated at the rate of 20% per annum on the penalty amount, computed from the date that the penalty amount was due.

Item 10 – Section 39H
The purpose of this item is to amend section 39H of the Great Barrier Reef Marine Park Act 1975 by removing the reference to “Charge and late payment penalty are” and replacing it with a reference to “Late payment penalty is”. The effect of this item is to specify that the late payment penalty is payable to the Authority on behalf of the Commonwealth.

However, item 4 of this Act (which inserts new section 39DA) provides that the charge payable by a holder of a chargeable permission is payable to the Authority on behalf of the Commonwealth, and item 6 of this Act (which inserts new section 39FD) provides that a collected amount is payable by the holder of a chargeable permission to the Authority on behalf of the Commonwealth.

This item also inserts a note clarifying that the heading to section 39H of the Great Barrier Reef Marine Park Act 1975 will also be amended by omitting “charge and” in order to reflect the amendment to this item.

Item 11 – Subsection 39I(1)
This item inserts a reference to new section 39DA (inserted by item 4 of this Act), subsection 39FA(2) (inserted by item 6 of this Act) and section 39FD (inserted by item 6 of this Act) in subsection 39I(1) of the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to clarify that the charge payable by a holder of a chargeable permission, the penalty amount payable by a holder of a chargeable permission for failure to collect a charge from a visitor, and the collected amount that is paid to the Authority by the holder of a chargeable permission, must also be paid into the Consolidated Revenue Fund when received by the Authority.

Item 12 – After paragraph 39J(1)(a)
This item inserts new paragraphs (aa) and (ab) into subsection 39J(1)(a) of the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to enable civil proceedings to be commenced by the Authority, on behalf of the Commonwealth, to recover a collected amount that is due and payable, and a penalty amount that is due and payable, as debts due to the Commonwealth.

Item 13 – Paragraph 39K(1)(a)
This item inserts a reference to “, collected amounts, penalty amounts” after the reference to “charge” in paragraph 39K(1)(a) of the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to enable the Great Barrier Reef Marine Park Regulations 1983 to prescribe not only the methods by which charge and late payment penalty may be paid, but also prescribe how collected amounts and penalty amounts may be paid.

Item 14 – At the end of Division 3 of Part VA
This item inserts a new section 39KA into the Great Barrier Reef Marine Park Act 1975.

The purpose of this amendment is to clarify that the provisions of the Financial Management and Accountability Act 1997 do not apply with respect to charge, collected amounts, penalty amounts and late payment penalties.

Item 15 – Subsection 39P(1)
This item inserts a reference to “who holds a chargeable permission” after “a person” in subsection 39P(1) of the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to clarify that the Great Barrier Reef Marine Park Regulations 1983 may require a holder of a chargeable permission to keep and maintain records relating to a person’s liability with respect to the Environmental Management Charge.

Item 16 – Paragraph 39P(1)(a)
This item replaces the reference to “the person’s” with a reference to “a person’s” in paragraph 39P(1)(a) of the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to clarify that the Great Barrier Reef Marine Park Regulations 1983 may make provision for the keeping of records, where the records are relevant to ascertaining a person’s liability to charge. By replacing the reference to “the person” with “a person”, it clarifies that a person’s liability to charge includes both the holder of the chargeable permission’s liability to pay the charge (where required), to collect the charge, and to submit any collected amounts to the Authority, and the visitor’s liability to pay the charge.

Item 17 – Subsection 39P(1)
This item inserts a reference to “or to pay a collected amount” after “charge” (wherever occurring) in subsection 39P(1) of the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to clarify that not only may the Great Barrier Reef Marine Park Regulations 1983 provide for the maintenance and provision of information by a person regarding a person’s liability to charge, but that the regulations may also require a person to maintain and provide information regarding a person’s liability to pay a collected amount.

The reason for this item is that, because new section 39FA (inserted by item 6 of this Act) requires a holder of a chargeable permission to collect from a visitor an amount on account of the charge and new section 39FB (inserted by item 6 of this Act) requires the holder of the chargeable permission to pay that money to the Authority, it is important for the Authority to be able to ascertain, through the provision of information by the permission holder, that the charge has been collected by the holder of the chargeable permission from the visitor, that the correct amount of the charge has been collected, and that the collected amount has been paid to the Authority on behalf of the Commonwealth.

Item 18 – After section 39P
This item inserts a new section 39PA into the Great Barrier Reef Marine Park Act 1975.

The purpose of new subsection 39PA(1) is to enable the Great Barrier Reef Marine Park Regulations 1983 to make provision for and in relation to the custody of collected amounts, the banking of collected amounts, the keeping of accounts in relation to collected amounts, and the application of interest, or other amounts, derived from the custody or banking of collected amounts.

The purpose of new subsection 39PA(2) is to clarify that regulations that are made for the provision of the application of interest, or other amounts, derived from the custody or banking of collected amounts, may make provision for the payment of interest, or other amounts, derived from the custody or banking of collected amounts to the holder of a chargeable permission. The effect of this new subsection is that the Great Barrier Reef Marine Park Regulations 1983 may enable the holder of a chargeable permission to receive any interest or other amounts derived from collected amounts.

The effect of new subsection 39PA(3) is to clarify that the payment of interest, or other amounts, derived from the custody or banking of collected amounts to a holder of a chargeable permission is to be appropriated from the Consolidated Revenue Fund.

Item 19 – Section 39Q
This item replaces the reference to “person” with a reference to “holder of a chargeable permission” in section 39Q of the Great Barrier Reef Marine Park Act 1975.

The purpose of this item is to clarify that the holder of a permission must not refuse, or fail, when and as required under the regulations made for the purposes of this Division, to give any information or return to the Authority.

Item 20 – Subsections 39S(1) and (2)
This item inserts a reference to “or to pay a collected amount” after “charge” at the end of subsections 39S(1) and (2) of the Great Barrier Reef Marine Park Act 1975.

As new sections 39FA (inserted by item 6 of this Act) and 39FB (inserted by item 6 of this Act) impose a requirement on the holder of a chargeable permission to collect charge payable by a visitor and submit the collected amount to the Authority on behalf of the Commonwealth, the purpose of this item is to:
(a) extend the power under subsection 39S(1) of the Great Barrier Reef Marine Park Act 1975 to allow an inspector to search an aircraft or vessel, and stop or detain an aircraft or vessel for the purpose of ascertaining a person’s liability to collect a charge and ascertaining a person’s liability to pay a collected amount or an amount that should have been collected, in addition to a person’s liability to charge; and
(b) extend the power under subsection 39S(2) of the Great Barrier Reef Marine Park Act 1975 to allow an inspector who searches an aircraft or vessel under subsection (1) to inspect, take extracts from, and make copies of any documents in or on the aircraft or vessel that are relevant to ascertaining a person’s liability to collect a charge and ascertaining a person’s liability to pay a collected amount or an amount that should have been collected, in addition to a person’s liability to charge.

Item 21 – At the end of subsections 39T(1), (2) and (3)
This item inserts a reference to “or to pay a collected amount” at the end of subsections 39T(1), (2) and (3) of the Great Barrier Reef Marine Park Act 1975.

As new sections 39FA (inserted by item 6 of this Act) and 39FB (inserted by item 6 of this Act) impose a liability on the holder of a chargeable permission to collect charge from a visitor and submit the collected amount to the Authority on behalf of the Commonwealth, the purpose of this item is to:
(a) extend the power under subsection 39T(1) of the Great Barrier Reef Marine Park Act 1975 to allow an inspector to enter premises with the consent of the occupier for the purpose of ascertaining a person’s liability to collect a charge and ascertaining a person’s liability to pay a collected amount and the amount that should have been collected, in addition to a person’s liability to charge;
(b) extend the power under subsection 39T(2) of the Great Barrier Reef Marine Park Act 1975 to allow an inspector, acting in accordance with a warrant issued under section 39U, to enter premises for the purpose of ascertaining a person’s liability to collect a charge and ascertaining a person’s liability to pay a collected amount or an amount that should have been collected, in addition to a person’s liability to charge; and
(c) extend the power under subsection 39T(3) of the Great Barrier Reef Marine Park Act 1975 to allow an inspector who has entered a premises pursuant to subsections (1) or (2) to search the premises, inspect, take extracts from, and make copies of, any documents that are relevant to ascertaining a person’s liability to collect a charge and ascertaining a person’s liability to pay a collected amount or an amount that should have been collected, in addition to a person’s liability to charge.

Item 22 – Subsection 39U(1)
This item inserts a reference to “or to pay a collected amount” after “charge” in subsection 39U(1) of the Great Barrier Reef Marine Park Act 1975.

As new sections 39FA (inserted by item 6 of this Act) and 39FB (inserted by item 6 of this Act) impose a requirement on the holder of a chargeable permission to collect a charge payable by a visitor and submit the collected amount to the Authority on behalf of the Commonwealth, the purpose of this item is to extend the power under section 39U of the Great Barrier Reef Marine Park Act 1975 to allow a magistrate to issue a warrant for an inspector to enter premises to ascertain a person’s liability to collect a charge and ascertaining a person’s liability to pay a collected amount or an amount that should have been collected, in addition to a person’s liability to charge.

Item 23 – Subsections 61C(1) and (2)
This item inserts a reference to new subsections 39FA(6) and 39FB(3) (both of which are inserted by Item 6 of this Act) into subsections 61C(1) and (2) of the Great Barrier Reef Marine Park Act 1975.

The purpose of inserting a reference to new subsection 39FA(6) into subsection 61C(1) of the Great Barrier Reef Marine Park Act 1975 is to clarify that an order made pursuant to new subsection 39FA(6) for a person to pay the sum of a penalty amount that the person is liable to pay and a late payment penalty that is payable by the person on the penalty amount, to pay an amount equal to the sum of the penalty amount and the late payment penalty on the penalty amount, is enforceable as a final judgment of the court.

The purpose of inserting a reference to new subsection 39FB(3) into subsection 61C(1) of the Great Barrier Reef Marine Park Act 1975 is to clarify that an order made pursuant to new subsection 39FB(3) for a person who has not paid the penalty amount pursuant to new subsection 39FA(2) for a person to pay the sum of a collected amount that the person is liable to pay and a late payment penalty that is payable by the person on the collected amount, to pay an amount equal to the sum of the collected amount and the late payment penalty on the collected amount, is enforceable as a final judgment of the court.

The purpose of inserting a reference to new subsections 39FA(6) and 39FB(3) into subsection 61C(2) of the Great Barrier Reef Marine Park Act 1975 is to enable a proper officer of the court to issue to the Minister or the Authority, as the case requires, a certificate in the prescribed form containing the prescribed particulars where, under new subsections 39FA(6) or 39FB(3) a court makes an order and the court either does not have civil jurisdiction, or does have civil jurisdiction but does not have civil jurisdiction to the extent of the amount of the order. Once registered, the certificate is enforceable in all respects as a final judgment of the court in favour of the Commonwealth or the Authority, as the case requires.

Part 2 – Application of Amendments

Item 24 – Application
The purpose of this item is to clarify that the amendments listed in Part 1 of Schedule 1 apply in relation to services provided after the commencement of this item under chargeable permissions that have been granted or transferred either before or after the commencement of this item.

 


[Index] [Search] [Download] [Bill] [Help]