Section 47 meaning

Checklist No dedicated legislation, including tax legislation, governs outsourcing, and the expression has no precise legal definition. Accordingly, each outsourcing arrangement is determined by its own circumstances and will produce a different combination of tax considerations. This Checklist identifies the headline tax points that ought to be assessed in relation to a contractual outsourcing. For the purposes of this Checklist, it is assumed that: the arrangement comprises a direct supply of services by a third-party service provider to a customer both the supplier and the customer are corporate bodies, and both the supplier and the customer are resident in the UK, save for the final section on cross-border tax issues The Checklist is organised into the following three sections: establishing outsourcing arrangements running outsourcing arrangements, and cross-border outsourcing arrangements This Checklist should be read together with the following Practice Notes: Outsourcing—general tax issues, and Outsourcing and VAT ...

This Checklist outlines the matters to weigh up and assess when preparing real burdens and title conditions in dispositions in Scotland. It looks in particular at real burdens concerning restrictions on use, alterations and works, as well as personal real burdens. For detail on the nature of real burdens and how they are created and construed, see Practice Note: Real burdens in Scotland—creation and interpretation. For real burdens addressing maintenance duties, see Practice Note: Real burdens dealing with maintenance obligations in Scotland. In this Checklist, the land affected by the burden is called the ‘burdened property’ and the land that enjoys the burden is the ‘benefitted property’. Drafting considerations When preparing a disposition, first ask whether imposing real burdens is required. It might be adequate simply to depend on: common law, e.g. the common laws regarding boundaries planning law (which will have a significant effect on proposed land uses) the Tenement Management Scheme (brought in by section 4 and Schedule 1 to the...

In this issue: UK private actions UK subsidy control EU antitrust EU competition policy Daily and weekly news alerts Caselex CAT issues judgment on allocation of undistributed damages following settlement in alleged rail ticket overcharge damages claim The CAT has delivered its ruling in Justin Gutmann v First MTR South Western Trains Limited and Another, addressing how to allocate undistributed damages left after a settlement. Brought by Mr Justin Gutmann as the Class Representative (CR) under section 47 of the Competition Act 1998, the claim alleged an abuse of dominance by Stagecoach South Western Trains Limited (SSWT) for not making ‘boundary fares’ sufficiently available to travelcard holders. Background In 2019, Mr Gutmann applied to commence opt-out collective proceedings under section 47B CA 1998 against First MTR and SSWT, which had operated the South Western rail franchise at different times. In October 2021, the CAT authorised him to act as CR in these proceedings and in parallel...

Private actions CAT publishes judgment setting out reasons for approving terms of settlement agreed with WWL/EUKOR and K-Line defendants in maritime car carrier companies cartel The CAT has handed down its judgment in Mark McLaren Class Representative Limited v MOL (Europe Africa) Ltd and Others, setting out why it approved the collective settlement terms agreed between the Class Representative and, respectively, the WWL/EUKOR and K-Line defendants in Maritime Car Carriers (AT.40009). This is a damages action brought by Mr Mark McLaren, as the Class Representative, under section 47(B) of the Competition Act 1998, against various maritime car carrier companies, alleging that those operators infringed Article 101 TFEU by taking part in a cartel alleged therein...

Under section 47(6) of The Building Act 1984, approved inspectors were previously obliged to hold specified minimum insurance, with mandatory run-off cover arranged under a scheme approved by the secretary of state; they are now permitted instead to obtain revised levels of professional indemnity insurance on the open market. The reform was introduced to prevent an insurance crisis after the Grenfell Tower tragedy, which had caused many approved inspectors to cease trading and led insurers to stop writing the risk. Since private certification of buildings was introduced in England and Wales in 1984, approved inspectors have consistently struggled to secure adequate insurance. As private building control inspectors lack the financial strength of local authorities, which are permanent statutory bodies, a fundamental feature of the private certification regime was to require private inspectors to carry sufficient cover, ensuring house purchasers had meaningful redress if an approved inspector performed statutory duties negligently. Before the 2017 Grenfell disaster, the government required the following minimum levels of cover for approved inspectors: ...

This table summarises all completed investigations by Singapore’s competition authority (the Competition and Consumer Commission of Singapore—the CCCS) into alleged cartels, anti-competitive agreements and abuses of dominant positions since 2018. Note—only investigations that have been made public are included in this table. 2025 Investigations under section 34 of the Competition Act Remittance services — ZGR Global; Hanshan Issues: Restrictive agreement—information exchange Developments: Decision finding infringement—31/07/2025; penalties totalling $5.36m imposed Contracting — Trust-Build Engineering & Construction Pte. Ltd; Hunan Fengtian Construction Group Co. Ltd Issues: Restrictive agreement—bid rigging Developments: Decision finding infringement—23/05/2025; penalties totalling $4.6m imposed Investigations under section 47 of the Competition Act The CCCS has not yet issued any decisions under section 47 in 2025 2024 Investigations under section 34 of the Competition Act Remittance services — ZGR Global Pte Ltd; Hanshan...

FORTHCOMING CHANGE : The Renters’ Rights Act 2025 received Royal Assent on 27 October 2025 For guidance on the Act’s effect on residential tenancies in England, refer to Practice Note: Renters’ Rights Act 2025—key provisions. That Practice Note details which party must issue a break notice and on whom it must be served, along with the acceptable methods of service. It addresses whether service is permitted or required by contract, the statutory frameworks governing service of notices, and the deeming rules under: section 196 of the Law of Property Act 1925 (LPA 1925) section 23 of the Landlord and Tenant Act 1927 (LTA 1927) section 7 of the Interpretation Act 1978 (IA 1978) the common law It further considers how break notices align with statutory security of tenure for assured shorthold tenancies (ASTs) under the Housing Act 1988, and with business tenancies under the Landlord and Tenant Act 1954 (LTA 1954)...

The Sentencing Council (SC) has issued an offence‑specific sentencing guideline for corporate manslaughter which, under section 59 of the Sentencing Act 2020 (SA 2020), also called the Sentencing Code, courts are required to apply in practice when sentencing corporate defendants for corporate manslaughter, unless doing so would be against the interests of justice to do so. This guideline does not extend to Scotland or Northern Ireland, although courts sentencing in those jurisdictions may refer to it to assist their sentencing function as appropriate and when necessary. See Practice Note: Sentencing health and safety cases in Scotland. The SC also publishes a number of overarching guidelines, which ought to be considered and applied in all sentencing exercises undertaken by the courts; see Practice Note: Sentences imposed following conviction. Among these, the General guideline—overarching principles (the General guideline) is designed for use alongside offence‑specific guidelines and addresses seriousness, providing expanded explanations for aggravating and mitigating factors, culpability and harm; see Practice Note: Sentencing Council General Guideline—overarching principles—Using the General Guideline in...

[ Insert date ] Dear [ insert name of addressee ] Register of People with Significant Control—Notice to an individual under section 790E of the Companies Act 2006 (the Act ) Interests in [ Company ] [ type ] We have reasonable grounds to consider that a relevant change has taken place in the particulars relating to you recorded on the PSC register of [ Company ]...

1 Definitions 1.1 [ Include the following extra definitions within the definitions clause of the share purchase agreement (where necessary) ] Accounts Date – denotes [ insert day and month ] 20[ insert year ]; Company – refers to [ insert company name ] Limited (company registration number [ insert company number ]), with further particulars set out in [ insert description ]; Disclosure Letter – means a letter bearing the same date as this Agreement, issued by the Seller to the Buyer, disclosing matters in respect of the Warranties, including its schedules and any documents appended to the Disclosure Letter; [ Subsidiaries – means the Company’s subsidiaries, further particulars of which are set out in [ insert details eg Schedule number ]; ] [ subsidiary – means [ a subsidiary as defined in section 1159 of the Companies Act 2006 OR a subsidiary undertaking as defined in section 1162 of the Companies Act 2006 ] ; ] 2...

[ Name of Traffic Authority ] Public [ Highway or Public Right of Way ], [ Location i.e. Town, Village, Parish ] (Temporary Restriction on Through Traffic) Order [ Year ] Section 14(1) Road Traffic Regulation Act 1984...