General Anti- Abuse Rule. The legislation in Part 5 of the Finance Act 2013 and any future legislation introduced to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. Good Industry Practice Standards, practices, methods and process conforming to the Law and the exercise of that degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar undertaking under the same or similar circumstances. Group of Economic Operators A partnership or consortium not (yet) operating through a separate legal entity. Guarantee The guarantee in Call-Off Contract Schedule 5 (Guarantee). Guidance Any current UK government guidance on the Public Contracts Regulations 2015. In the event of a conflict between any current UK government guidance and the Crown Commercial Service Guidance, current UK government guidance will take precedence. Halifax Abuse Principle The principle explained in the CJEU Case C-255/02 Halifax and others. Implementation Plan The plan set out in the Order Form. Information This has the meaning given under section 84 of the Freedom of Information Act 2000. IR35 IR35 is also known as ‘intermediaries legislation’. It’s a set of rules that affect tax and National Insurance if a Supplier is contracted to work for a client through an intermediary. Independent Control where a Controller has provided Personal Data to another Party which is not a Processor or Joint Controller because the recipient itself determines the purposes and means of Processing but does so separately from the Controller providing it with Personal Data. Inside IR35 Employment engagements that would be within the scope of the IR35 Intermediaries legislation if assessed by the ESI tool. Insolvency Event Can be: ● a voluntary arrangement ● a winding-up petition ● the appointment of a receiver or administrator ● an unresolved statutory demand ● a Schedule A1 moratorium ● a Supplier Trigger Event Intellectual Property Rights or IPR (a) copyright, rights related to or affording protection similar to copyright, rights in databases, patents and rights in inventions, semi-conductor topography rights, trade marks, rights in internet domain names and website addresses and other rights in trade names, designs, Know-How, trade secrets and other rights in Confidential Information (b) applications for registration, and the right to apply for registration, for any of the...
General Anti- Abuse Rule a) the legislation in Part 5 of the Finance Act 2013; and b) any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid National Insurance contributions;
