Skip navigation
Delivering accurate up-to-date legal information to the public, students, advisors, lawyers and anyone else with an interest in the law

CANS print logoCANS Advice Notes – www.cans.org.uk
ISSN No. 1747-6240
Published by the CANS Trust (registered charity no. 803343)

English, Welsh & Scottish legislation explained

A-Z of CANS Advice Notes

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

Please click on a letter above to go to that page of the A-Z Index

Abandoned Children– Citizenship of
Nationality: British Nationality, para 6;

Abandoned Shopping and Luggage Trolleys– litter control
Environmental Law: Control Of Pollution: Waste On Land, para 11;

Abandoned Vehicles– removal and disposal
Road Transport: Removal And Disposal Of Stationary And Abandoned Vehicles;

Abduction of Children and Young Persons
Family: Protection Of Children At Risk;
Family: Child Abduction And Custody;

Abortion
Health & Welfare: Abortion;

Absolute Discharge
Administration of Justice: Treatment Of Offenders, Section A;

ACAS (Advisory Conciliation and Arbitration Service)
Employment: Employment Tribunals, Acas, And The Employment Appeal Tribunal, para 9; Employment: Trade Unions And Employers’ Associations, paras
36,
44,
46;
Employment: Discrimination On Grounds Of Race Or Religion, para 12;
Employment: Discrimination On Grounds Of Sex, Sexual Orientation, Etc, para 10;

Access Agreements and Orders (Open Country)
Town & County Planning: Access To The Countryside;

Access Areas
Town & County Planning: Access To The Countryside;

Access Orders– neighbouring land
Other legislation: Access To Neighbouring Land;

Access Rights– to children under arrest–
Administration of Justice: Treatment Of Offenders: Children And Young Persons (England And Wales), para 2;
Administration of Justice: Treatment Of Offenders: Children And Young Persons (Scotland), para 4;

Access to Environmental Information
Environmental Law: Environmental Information;

Access to Health and Medical Records
Individual Rights & Registration: Access To Personal Files Medical Reports, And Health Records;

Access to Neighbouring Land
Other legislation: Access To Neighbouring Land;

Access to Personal Files
Individual Rights & Registration: Access To Personal Files Medical Reports, And Health Records;

Accessible Personal Information
Individual Rights & Registration: Access To Personal Files Medical Reports, And Health Records, para 4;

Accidents (see also Injury)– employers liability–
Employment: Employers Liability: Compulsory Insurance;
factories
Employment: Health And Safety At Work: Factories;
health and safety at work
Employment: Health And Safety At Work: General;
Employment: Health And Safety At Work: Factories;
Employment: Health And Safety At Work: Commerce;
Employment: Health, Safety, And Welfare At Work: Agriculture;
Employment: Health And Safety At Work: Mines And Quarries;
major industrial
Environmental Law: Control Of Pollution: Miscellaneous And General, para 3;
notification of
Employment: Health And Safety At Work: Factories;
Employment: Health And Safety At Work: Commerce;
Employment: Health, Safety, And Welfare At Work: Agriculture;
Employment: Health And Safety At Work: Mines And Quarries;
occupiers’ liability
Other legislation: Occupiers Liability;
road accidents
Road Transport: Accidents And Insurance;
time limits for claims
Administration of Justice: Limitation Of Actions;
workmen’s compensation
Social Security: Industrial Injuries And Diseases, Pre-1948 : Workmen’s Compensation;

Accommodation Agencies
Housing: Landlord And Tenant: Miscellaneous Provisions;

Accommodation for Children– local authority provision
Family: Local Authority Support For Children And Families, Section C;
police, by
Family: Protection Of Children At Risk, Section D;

Accounts and Accounting– charities–
Charities: Charities (Generally): England And Wales, para 11;
Charities: Public Charitable Collections;
Charities: Charities (Generally): Scotland;
companies–
Business: Companies, Section B;
Business: Companies, Section C;
employers’ associations
Employment: Trade Unions And Employers’ Associations, para 13;
Employment: Trade Unions And Employers’ Associations, Section L;
local authorities–
Local Government: Organisation And Functions Of Local Government: England And Wales, Section I; Local Government: Organisation And Functions Of Local Government: Scotland, paras
25,
27;
social landlords
Housing: Social Landlords, para 15;
trade unions
Employment: Trade Unions And Employers’ Associations, para 13;

Acquired Immune Deficiency Syndrome–see AIDS

Action Areas
Town & County Planning: Development Plans;

Action Plan Orders (Young Offenders)
Administration of Justice: Treatment Of Offenders: Children And Young Persons (England And Wales), para 18C;

Activity Centres, Safety of
Family: Protection Of Children And Young Persons, para 14;

Additional Member System (Elections)
Other legislation: Elections, Section C;

Additional Personal Relief– children– income tax relief–
Tax & Finance: Income Tax: Basis Of Charging, para 22;
rate
Tax & Finance: Income Tax: Rates And Allowances, para 2;

Additives (Food)
Consumer Protection: Food Safety, para 22;

Administration Charges (Leases)
Housing: Service Charges And Administration Charges;

Administration of Estates
Tax & Finance: Probate And Letters Of Administration: Personal Applications (England And Wales);
Family: Inheritance In The Absence Of A Will: England And Wales;

Administration Orders (County Courts)
Administration of Justice: County Courts, para 19;
Administration of Justice: Attachment Of Earnings, para 2;

Administrative Tribunals and Inquiries
Administration of Justice: Administrative Tribunals And Inquiries;

Administrator–see Personal Representatives

Admission to Meetings (Local Authorities)
Local Government: Organisation And Functions Of Local Government: England And Wales, para 66;

Adopted Children Register
Family: Adoption – England And Wales, para 38;

Adoption– See Generally
Family: Adoption – England And Wales;
Adoption : Scotland;
See also– adopted children– abduction of
Family: Child Abduction And Custody;
adoption certificates–
Individual Rights & Registration: Certificates Of Birth, Death, Marriage, Etc., para 3;
Individual Rights & Registration: Certificates Of Birth, Death, Marriage, Etc., para 8;
birth certificates– Individual Rights & Registration: Certificates Of Birth, Death, Marriage, Etc., paras
1,
2;
Individual Rights & Registration: Certificates Of Birth, Death, Marriage, Etc., para 7;
citizenship Nationality: British Nationality, paras
6,
27;
adoption leave
Employment: Rights Arising In The Course Of Employment, Section G;
adoption pay, statutory
Employment: Rights Arising In The Course Of Employment, Section D;

Adoption Contact Register
Family: Adoption – England And Wales, para 39;

Adults with Incapacity (Scotland)
Health & Welfare: Mental Health;

Advance Corporation Tax
Tax & Finance: Corporation Tax, para 9;

Advances–see Loans

Advertisements– See Generally
Consumer Protection: Fair Trading And Consumer Protection;
Town & County Planning: Control Of Advertisements;
See also– adoption
Family: Adoption – England And Wales, para 45;
broadcasting
Other legislation: Broadcasting: Independent Television And Radio: Ofcom, para 7;
control of
Other legislation: Broadcasting: Independent Television And Radio: Ofcom, para 6;
credit and hire businesses
Consumer Protection: Consumer Credit Act 1974, para 25;
food
Consumer Protection: Food Safety;
fostering
Family: Foster Children (Scotland);
gaming
Other legislation: Gaming, para 28;
hire vehicle and taxi shares
Road Transport: Public Passenger Vehicles, para 11;
information on goods
Consumer Protection: Trade Descriptions;
personal pensions
Social Security: Personal Pension Schemes, para 11;
posters
Town & County Planning: Control Of Advertisements;
racial discrimination
Employment: Discrimination On Grounds Of Race Or Religion, para 6;
Discrimination: Race Relations;
sex discrimination
Employment: Discrimination On Grounds Of Sex, Sexual Orientation, Etc, para 4;
Discrimination: Sex Discrimination;
sexually transmitted disease
Health & Welfare: Sexually Transmitted Diseases: Prevention And Treatment, para 1;
surrogacy
Family: Surrogacy Arrangements, para 3
television services, code of practice
Other legislation: Broadcasting: Independent Television And Radio: Ofcom, para 6;
tobacco
Other legislation: Tobacco Advertising And Promotion;

Advertising Standards Authority
Consumer Protection: Organisations And Schemes To Protect Consumers And Users, para 9;

Advisory Conciliation and Arbitration Service–see ACAS

Advisory Council on the Misuse of Drugs
Health & Welfare: Misuse Of Drugs, para 2;

After Care with Supervision
Health & Welfare: Mental Health, para 18;

Age Allowance– income tax relief
Tax & Finance: Income Tax: Basis Of Charging, para 20;

Age of Legal Capacity (Scotland)
Consumer Protection: Contracts, And Buyers’ Protection, para 38;
Family: Divorce And Nullity Of Marriage (Scotland);
Family: Adoption – England And Wales;
Family: Legitimacy And Legitimation;
Family: Aliment;
Family: Age Of Majority And Legal Capacity;

Age of Majority
Family: Age Of Majority And Legal Capacity;

Agency Employees– social security contributions
Social Security: Social Security Contributions;

Aggravated Trespass
Other legislation: Public Processions And Assemblies;

Agricultural Holdings
Administration of Justice: Agricultural Holdings And Farm Business Tenancies;

Agricultural Land Tribunals
Administration of Justice: Agriculture: Statutory Provisions, para 21;
Administration of Justice: Agricultural Holdings And Farm Business Tenancies;

Agricultural Marketing
Administration of Justice: Agriculture: Statutory Provisions;

Agricultural Premises– exemption from non-domestic rates
Local Government: Council Tax And Non-domestic Rates: England And Wales, para 30;
farm business tenancies
Administration of Justice: Agricultural Holdings And Farm Business Tenancies;

Agricultural Tenancies
Administration of Justice: Agricultural Holdings And Farm Business Tenancies;

Agricultural Wages
Employment: Wages, para 18;

Agriculture– See generally
Administration of Justice: Agriculture: Statutory Provisions;
Administration of Justice: Agricultural Holdings And Farm Business Tenancies;
See also– allotment gardens
Administration of Justice: Allotment Gardens;
apprentices
Employment: Wages, para 23;
buildings– permitted development
Town & County Planning: Permitted Development, para 6, Section 6
Common Agricultural Policy
Other legislation: The European Community And The European Union, para 22;
consumers’ committees
Consumer Protection: Organisations And Schemes To Protect Consumers And Users, para 6;
crofts
Administration of Justice: Crofting In Scotland;
definition for Rent Acts
Housing: Rent (Agriculture) Act 1976, para 2;
employees–
Employment: Wages, Section C;
holidays
Employment: Wages, para 19;
Employment: Holidays, para 1;
rents
Housing: Rent (Agriculture) Act 1976;
tenancies– Housing: Rent Act 1977, paras
51,
56,
65;
Housing: Rent (Agriculture) Act 1976;
Housing: Landlord And Tenant: Miscellaneous Provisions;
possession
Housing: Regulation Of Rents And Tenancies (Scotland), para 27;
security of tenure
Housing: Landlord And Tenant: Miscellaneous Provisions;
wages
Employment: Wages, Section C
farm amalgamations– possession orders–
Housing: Rent Act 1977, para 61;
Housing: Regulation Of Rents And Tenancies (Scotland), para 27;
notice to quit–
Housing: Rent (Agriculture) Act 1976;
Housing: Regulation Of Rents And Tenancies (Scotland), para 27;
health and safety at work
Employment: Health, Safety, And Welfare At Work: Agriculture;
holdings– compensation for disturbance–
Town & County Planning: Acquisition Of Land: Purchase Notices And Blight Notices, Section G;
farm loss payments
Town & County Planning: Acquisition Of Land: Purchase Notices And Blight Notices, para 30;
inheritance tax
Tax & Finance: Inheritance Tax, para 9;
notices to quit
Housing: Rent (Agriculture) Act 1976;
rates– non-domestic
Local Government: Council Tax And Non-domestic Rates: England And Wales;
Local Government: Council Tax And Non-domestic Rates: Scotland, para 35;
smallholdings–
Administration of Justice: Smallholdings;
crofts
Administration of Justice: Crofting In Scotland;
tenancies
Housing: Rent Act 1977, para 17;
not secure
Housing: Secure Tenancies: England And Wales, para 4;
Housing: Scottish Secure Tenancies, para 3;
livestock– damage by
Other legislation: Liability For Damage Done By Livestock And Other Animals;
injury by dogs–
Other legislation: Control Of Dogs;
liability of keeper (England and Wales)
Other legislation: Control Of Dogs;
liability of owner (Scotland)
Other legislation: Control Of Dogs;
straying on to highway
Other legislation: Liability For Damage Done By Livestock And Other Animals;
trespass
Other legislation: Liability For Damage Done By Livestock And Other Animals;
price support
Other legislation: The European Community And The European Union, para 22;
public access to countryside
Town & County Planning: Access To The Countryside;
smallholdings–
Administration of Justice: Smallholdings;
crofts
Administration of Justice: Crofting In Scotland;

Aided Pupil Scheme (Music and Ballet)
Education: Financial And Other Assistance To Pupils, Section F

AIDS
Environmental Law: Public Health: Miscellaneous Provisions;
Health & Welfare: Sexually Transmitted Diseases: Prevention And Treatment, para 2;
Health & Welfare: Sexually Transmitted Diseases: Prevention And Treatment, para 3;

Air Passenger Duty
Other legislation: Air Passenger Duty;

Air Pollution
Environmental Law: Integrated Pollution Control, And Air Pollution Control By Local Authorities;
Environmental Law: Atmospheric Pollution;

Air Quality Standards
Environmental Law: Atmospheric Pollution, para 18;

Air Weapons
Other legislation: Offensive Weapons And Firearms;

Alcohol– at sporting events– control of
Other legislation: Sporting Events: Control Of Alcohol Etc., para 1;
possession of
Other legislation: Sporting Events: Control Of Alcohol Etc., para 4;
confiscation–
Health & Welfare: Alcohol: Education And Research, And Restriction On Consumption;
children and young persons
Family: Protection Of Children And Young Persons, para 4;
Health & Welfare: Alcohol: Education And Research, And Restriction On Consumption, para 5;
consumption in public, restrictions on
Health & Welfare: Alcohol: Education And Research, And Restriction On Consumption;
drink offenders–
Administration of Justice: Treatment Of Offenders, para 46;
Administration of Justice: Treatment Of Offenders, para 47;
driving
Road Transport: Road Traffic Offences, Section C;
sale and supply of (see also Licensing Laws)–
Business: Licensing (Sale Of Alcohol And Provision Of Entertainment);
Business: Late Night Catering: Licensing;
to children
Family: Protection Of Children And Young Persons, para 4;
weights and measures
Consumer Protection: Weights And Measures, para 6;

Alcohol Education and Research Council
Health & Welfare: Alcohol: Education And Research, And Restriction On Consumption;

Aliens– definition
Nationality: British Nationality, para 5;
immigration–registration with police
Immigration: Control Of Immigration, paras 5;
Immigration: Control Of Immigration, para 97;

Aliment– proceedings (Scotland)
Family: Divorce And Nullity Of Marriage (Scotland);
Family: Separation;
Family: Aliment;

All Work Test (Social Security)–see Personal Capability Assessment

Allotment Gardens
Administration of Justice: Allotment Gardens;

Almshouse Accommodation– tenancies not secure
Housing: Secure Tenancies: England And Wales, para 4;

Ammunition
Other legislation: Offensive Weapons And Firearms;

Amusement Machine Licence Duty
Other legislation: Betting And Gaming Duties, para 5;

Amusement Machines–
Other legislation: Gaming, para 23;
fees
Other legislation: Gaming, para 29;

Amusements with Prizes–
Other legislation: Lotteries, Prize Competitions, And Amusements With Prizes, Section H;
Other legislation: Betting And Gaming Duties;
permit
Other legislation: Lotteries, Prize Competitions, And Amusements With Prizes, para 21;
Ancient Monuments (see also Listed Buildings)
Town & County Planning: Protection And Preservation Of Ancient Monuments And Archaeological Areas;

Ancient Monuments Boards
Town & County Planning: Protection And Preservation Of Ancient Monuments And Archaeological Areas, para 8;

Ancillary Credit Businesses
Consumer Protection: Consumer Credit Act 1974, Section K;
Consumer Protection: Consumer Credit Act 1974, Section L;

Anglers Lead Weights, supply and use of
Environmental Law: Control Of Pollution: Miscellaneous And General, para 2;

Animals (see also Livestock)– See Generally
Administration of Justice: Agriculture: Statutory Provisions;
See also– birds, protection of
Other legislation: Protection Of Wildlife, Section B;
damage by
Other legislation: Liability For Damage Done By Livestock And Other Animals;
dangerous
Other legislation: Liability For Damage Done By Livestock And Other Animals, para 3;
Other legislation: Pets: Ownership, Health And Welfare, Section B;
droppings
Environmental Law: Control Of Pollution: Waste On Land, para 12;
wild, protection
Other legislation: Protection Of Wildlife, Section C;

Annual Subscriptions– income tax relief
Tax & Finance: Income Tax: Basis Of Charging, para 24;

Annuities– disposal of– capital gains tax exemption Tax & Finance: Capital Gains Tax, paras
46,
47;
income tax relief–
Tax & Finance: Income Tax: Basis Of Charging;
rates
Tax & Finance: Income Tax: Rates And Allowances, para 3;
Victims of National Socialist Persecution– income tax exemption
Tax & Finance: Income Tax: Basis Of Charging, para 84;

Annulments
Family: Recognition Of Divorces, Annulments, And Legal Separations;

Ante-Natal Care (see also Maternity)–
Health & Welfare: Maternity Services In The NHS, para 2;
time-off work
Employment: Rights Arising In The Course Of Employment, para 16;

Anti-Fouling Paints, supply and use of
Environmental Law: Control Of Pollution: Miscellaneous And General, para 2;

Anti-social Behaviour– See generally
Other legislation: Anti-social Behaviour In England And Wales;
Other legislation: Anti-social Behaviour In Scotland;

Anti-Social Behaviour Orders– See generally
Other legislation: Anti-social Behaviour In England And Wales;
Other legislation: Anti-social Behaviour In Scotland;
See also–
Administration of Justice: Treatment Of Offenders, para 26;
Administration of Justice: Treatment Of Offenders, para 27;

Anti-terrorism provisions
Administration of Justice: Treatment Of Suspects;
Administration of Justice: Prevention Of Terrorism;
Individual Rights & Registration: Human Rights Act 1998;
Individual Rights & Registration: Covert Surveillance, Searches, And Telephone Tapping;
Other legislation: Protection From Harassment;

Appeals (see also under subject, e.g., Compensation, Benefit)– College of Justice (Scotland)
Administration of Justice: Superior And Appeal Courts: Scotland, para 1;
Court of Appeal–
Administration of Justice: Court Of Appeal;
from county court
Administration of Justice: County Courts, para 17;
Court of Session–
Administration of Justice: Superior And Appeal Courts: Scotland;
from children’s hearings (Scotland)
Administration of Justice: Treatment Of Offenders: Children And Young Persons (Scotland), para 11;
from sheriff’s court
Administration of Justice: Sheriff Courts;
from tribunals
Administration of Justice: Administrative Tribunals And Inquiries, para 4;
Crown Court
Administration of Justice: Crown Court;
High Court
Administration of Justice: High Court;
House of Lords
Administration of Justice: House Of Lords;

Appeals and Reviews– child support
Family: Child Support Maintenance: Calculation, Collection, And Enforcement;
immigration
Immigration: Control Of Immigration, Section B;
social security benefits
Social Security: Social Security Decisions And Appeals;
VAT
Tax & Finance: Administration Of Taxes, para 12;

Apprentices–
Employment: Employment Schemes And Training Services;
social security– credited contributions
Social Security: Contributions: Credits, para 7;
wage orders– agriculture
Employment: Wages, para 23;

Approved Premises– marriages, for
Family: Marriage Procedure: England And Wales;
Family: Marriage Procedure: Scotland, para 17A;

Arbitration– See Generally
Administration of Justice: Arbitration;
See also– Advisory, Conciliation and Arbitration Service (ACAS)
Employment: Employment Tribunals, Acas, And The Employment Appeal Tribunal;
agricultural tenancies
Administration of Justice: Agricultural Holdings And Farm Business Tenancies, para 10;
Central Arbitration Committee
Employment: Employment Tribunals, Acas, And The Employment Appeal Tribunal, para 8;
Employment: Trade Unions And Employers’ Associations, para 46;
consumer agreements
Consumer Protection: Contracts, And Buyers’ Protection, para 54;
legal expenses insurance business
Consumer Protection: Legal Expenses Insurance, para 5;

Archaeological Areas
Town & County Planning: Protection And Preservation Of Ancient Monuments And Archaeological Areas;

Area Improvement
Housing: Area Improvement;

Areas of Outstanding Natural Beauty–
Town & County Planning: Protection Of The Countryside, para 23;
permitted development
Town & County Planning: Permitted Development, para 4;
Town & County Planning: Permitted Development, para 5;
tenancies (right to buy)
Housing: Secure Tenancies: England And Wales, para 56;

Areas of Special Scientific Interest
Town & County Planning: Protection Of The Countryside, para 16;

Arrangements for Placement of Children
Family: Local Authority Support For Children And Families, Section D;

Arrest– citizen’s
Administration of Justice: Treatment Of Suspects, para 24;
police powers of
Administration of Justice: Treatment Of Suspects, Section E;
search upon
Administration of Justice: Treatment Of Suspects, para 32;

Arrest without Warrant– children and young persons
Administration of Justice: Treatment Of Offenders: Children And Young Persons (England And Wales), para 12;
domestic violence
Family: Domestic Violence And Occupancy Of Family Homes, para 12;
drunken driving
Road Transport: Road Traffic Offences, para 12;
offensive weapons
Other legislation: Offensive Weapons And Firearms, para 25;
prevention of terrorism
Administration of Justice: Prevention Of Terrorism, para 12;
suspects
Administration of Justice: Treatment Of Suspects, Section E;

Arrestable Offences–
Administration of Justice: Treatment Of Suspects, para 5;
serious
Administration of Justice: Treatment Of Suspects, para 6;

Arrested Persons– rights of
Administration of Justice: Treatment Of Suspects, Section E;

Arrestment of Earnings (Scotland)
Administration of Justice: Attachment Of Earnings, Section B;

Art– works of– capital gains tax exemption
Tax & Finance: Capital Gains Tax, para 51;

Art Galleries
Education: Public Libraries, Museums, And Art Galleries;

Articles of Association
Business: Companies, para 4;

Artistic Works, copyright Business: Copyright, paras
4,
12,
19;

Artists– immigration rules
Immigration: Control Of Immigration, para 75;
income tax relief
Tax & Finance: Income Tax: Basis Of Charging, para 118;

Asbestos– air pollution
Environmental Law: Atmospheric Pollution, para 11;
health and safety at work
Employment: Health And Safety At Work: Factories, para 8;

Asbestos Products (Safety)
Consumer Protection: Consumer Safety, para 22;

Assemblies– public
Other legislation: Public Processions And Assemblies;

Assembly Learning Grants
Education: Student Support, para 19;
Education: Student Support, para 39;

Assessments to Tax–see Taxes

Assisted Areas–
Business: Industrial Development And Assistance To Industry;

Assisted Places
Education: Financial And Other Assistance To Pupils, Section E;

Association of British Travel Agents (ABTA)
Consumer Protection: Organisations And Schemes To Protect Consumers And Users, para 11;

Assured Agricultural Occupancy
Housing: Assured Tenancies, Section L;

Assured Periodic Tenancy
Housing: Assured Tenancies;

Assured Shorthold Tenancy
Housing: Assured Tenancies, Section K;

Assured Tenancies–
Housing: Assured Tenancies;
by succession– agriculture
Housing: Rent (Agriculture) Act 1976, para 8;

Asylum– grant of
Immigration: Control Of Immigration, Section F, Section T;
treatment of claimants
Immigration: Control Of Immigration;
Family: Marriage Procedure: England And Wales;
Family: Marriage Procedure: Scotland;

Asylum-seekers–
Immigration: Control Of Immigration;
housing of
Housing: Homeless Persons;
support for
Immigration: Support For Asylum Seekers And Displaced Persons;

Atmospheric Pollution
Environmental Law: Atmospheric Pollution;

Attachment of Earnings
Administration of Justice: Attachment Of Earnings;

Attendance Allowance–
Social Security: Attendance Allowance;
Social Security: Industrial Injuries: Benefits;
Social Security: Social Security Decisions And Appeals;
income tax exemption
Tax & Finance: Income Tax: Basis Of Charging, para 82;
rate of
Social Security: , Section C;
summary of
Social Security: Social Security Benefits: An Overview;

Attendance Centres
Administration of Justice: Treatment Of Offenders, para 23;
Administration of Justice: Treatment Of Offenders, para 33;
Administration of Justice: Treatment Of Offenders: Children And Young Persons (England And Wales), para 18;

Attendance Orders– supervised (Scotland)
Administration of Justice: Treatment Of Offenders, para 35;

Auctions–
Consumer Protection: Auctions;
firearms
Other legislation: Offensive Weapons And Firearms, para 17;

Audit Commission for Local Authorities
Local Government: Organisation And Functions Of Local Government: England And Wales, para 56;

Audits and Auditing–see Accounts and Accounting

Au Pair Arrangements
Immigration: "Au Pair" Arrangements;
Employment: Conduct Of Employment Agencies, Employment Businesses And Gangmasters;

Australia, emigration to
Immigration: Emmigration To Australia, New Zealand And Canada, Section A;

Authors– income tax relief
Tax & Finance: Income Tax: Basis Of Charging, para 27;

Auxiliary Forces– protection of civil interests
Other legislation: Reserve And Auxiliary Forces: Protection Of Civil Interests;

Awards for Gallantry– capital gains tax exemption
Tax & Finance: Capital Gains Tax, para 43;
income tax exemption
Tax & Finance: Income Tax: Basis Of Charging, para 98;

Awards to Students–see Students: grants

Copyright – CANS Advice Notes © Citizens Advice Notes Service Trust (CANS Trust) 2005. All trademarks acknowledged.
Crown Copyright material is reproduced with the permission of the Controller of Her Majesty’s Stationery Office and the Queen’s Printer for Scotland.

Disclaimer – Although great care has been taken to ensure accuracy in the compilation and preparation of CANS Advice Notes, the publishers cannot in any circumstances accept responsibility for any errors or omissions.


Subscriber login



 


Subscribe

For information on how to subscribe to cans.org.uk or to learn about our subscription rates, visit our subscription section.


FREE 3-day trial

If you would like to try cans.org.uk before subscribing, we are happy to offer you a free, no obligation 3-day trial.

Simply complete the registration form, and enjoy access to the whole site for 3 days.