Gender Recognition (Application Fees) Order 2005

JurisdictionUK Non-devolved
CitationSI 2005/638
Year2005

2005 No. 638

GENDER RECOGNITION

Gender Recognition (Application Fees) Order 2005

Made 9th March 2005

Laid before Parliament 10th March 2005

Coming into force 4th April 2005

The Secretary of State, in exercise of the powers conferred upon him by section 7(2) of the Gender Recognition Act 20041, hereby makes the following Order:

S-1 Citation, commencement and interpretation

Citation, commencement and interpretation

1.—(1) This Order may be cited as the Gender Recognition (Application Fees) Order 2005 and comes into force on 4th April 2005.

(2) In this Order, any reference to a section by number alone is a reference to the section so numbered in the Gender Recognition Act 2004.

(3) In this Order—

(a)

(a) “application” means an application to a Gender Recognition Panel under section 1(1), 5(2) or 6(1);

(b)

(b) “relevant income” has the meaning given in article 4; and

(c)

(c) “qualifying benefit” has the meaning given in article 5.

S-2 Application fees

Application fees

2. Subject to article 3, the fee payable under section 7(2) in relation to an application is the amount prescribed in the table below, corresponding to the relevant income of the applicant.

Relevant income of applicant

Application fee

Greater than £22,575

£140

Greater than £15,050 but not greater than £22,575

£30

S-3 Circumstances in which no fee is payable

Circumstances in which no fee is payable

3. No fee is payable in relation to an application if—

(a) the application is made under section 1(1) and—

(i) an interim gender recognition certificate was previously issued to the applicant;

(ii) the applicant’s relevant income is £15,050 or less; or

(iii) at the date of the application, the applicant is in receipt of any qualifying benefit; or

(b) the application is made under section 5(2) or 6(1).

S-4 Definition of relevant income

Definition of relevant income

4.—(1) “Relevant income”, in relation to any applicant, means the sum of the applicant's—

(a)

(a) relevant employment income,

(b)

(b) relevant trading income, and

(c)

(c) relevant chargeable gains.

(2) “Relevant employment income” means employment income chargeable to income tax under Chapter 3 of Part 2 of the Income Tax (Earnings and Pensions) Act 20032for the tax year immediately preceding that in which the application is made.

(3) “Relevant trading income” means annual profits or gains arising or accruing from any trade, profession or vocation, whether carried on in the United Kingdom or elsewhere, chargeable to income tax under Case I or Case II of Schedule D for the tax year immediately preceding that in which the application is made.

(4) “Schedule D” means the Schedule set out in section 18 of the Income and Corporation Taxes Act 19883.

(5) “Relevant chargeable gains” means gains on which tax is chargeable in accordance with the Taxation of Chargeable Gains Act 19924in the year of assessment immediately preceding that in which the application is made.

(6) For the purposes of calculating relevant employment income, relevant trading income and relevant chargeable gains in a case where the applicant was not at all material times resident, ordinarily resident and domiciled in the United Kingdom for the purposes of income tax and the taxation of chargeable gains, the applicant is to be treated as if he were so resident, ordinarily resident and domiciled.

S-5 Definition of qualifying benefit

Definition of qualifying benefit

5....

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