Guidance Note 3: Inspection & Testing (Electrical Regulations)

Product Information

a person who possesses, as appropriate to the nature of the electrical work to be undertaken, adequate education, training and practical skills, and who is able to perceive risks and avoid hazards which electricity can create.’ Form 3, Form 6A and the notes to Form 6A have been changed in line with new requirements on notice periods which come into force on 1 June.

Read paragraph 3.5 for more information about tax to cover. Chapter 3.3 Individuals who can make a Gift Aid donation Regulation 411.3.3 has been redrafted and now has three indents. There is still an exception to omit RCD protection where, other than BA1, BA3 or children (BA2, BA3) and mobile equipment (not exceeding 32 A) for use outdoors, a suitably documented risk assessment determines that RCD protection is not necessary. If goods or services are provided for the donor by an unconnected third party entirely unsolicited by either the charity or the donor, such goods or services will not be ‘associated with the donation’ for the purposes of these rules. Chapter 3.19 Things that are not a benefitThe predicted readings are shown in Table 2. Note that the actual readings will vary slightly from the prediction, due to resistor tolerances and measurement accuracy, just as with a real ring final circuit test. Regulation 443.4 for determining if protection against transient overvoltages is needed has been redrafted. Regulation 443.4.1 now requires protection against transient overvoltages to be provided where the consequence caused by the overvoltage could result in: Only tax deducted from bank and building society interest, paid before 5 April 2016 and not repaid to the individual, can also be used to cover the tax reclaimed by a charity on Gift Aid donations received from a donor before 6 April 2016.

Companies that are wholly-owned by a charity or one or more charities have 9 months from the end of an accounting period in which to pay the amount they want to donate to the charity as a qualifying charitable donation. As a result of a tightening market for Professional Indemnity Insurance (PII), some firms are unable to meet the long-established PII requirements in the procurement templates published under the Capital Works Management Framework (CWMF), and thus are unable to participate in public procurement competitions. Donations can be made in sterling or any foreign currency. When calculating claims, the charity must convert foreign currency into sterling at the rate on the date when the donation was made.For accounting periods ending on or after 1 April 2014, companies that are wholly owned by one or more CASCs also have 9 months from the end of the accounting period in which to pay the amount they want to donate to the parent CASC as a qualifying charitable donation. The memorandum and articles of association of a company limited by guarantee will usually confirm if the company meets these conditions. Chapter 3.15 Estimated company donations It is not considered appropriate for the certifier to rely solely on the competence of a third party designer employed by a supplier or sub-contractor as evidence that the design is compliant. The advice should come from a suitably experienced person who is able to give the certifier impartial advice. Gift Aid donations made to charities and CASCs by companies are paid gross and so, unlike the individual Gift Aid Scheme, no tax is repayable to charities or CASCs. The shares in A Enterprises Ltd are all owned by charity A. The company’s accounting period ends on 31 December.