Energy Act 2004

except so far as necessary for the purposes of its function under section 7(2), as performing any duty or exercising any power on behalf of the Crown; or

as enjoying any status, immunity or privilege of the Crown;

shall consist of not fewer than seven and not more than thirteen members; and

shall have a membership comprising both non-executive members and executive members.

a chairman appointed by the Secretary of State; and

a number of other persons appointed by the Secretary of State (after consultation with the chairman);

a person appointed by the non-executive members to be the NDA’s chief executive; and

the other persons (if any) appointed by them (after consultation with the chief executive) to be executive members in addition to the chief executive;

appointing a person to be the chairman or otherwise to be a non-executive member of the NDA, or

approving the appointment of a person to be the chief executive,

is not less than the minimum set by the direction; and

does not exceed the maximum so set;

the operation, pending the commencement of their decommissioning, of designated nuclear installations;

the decommissioning of those and other designated nuclear installations;

the cleaning-up of designated nuclear sites;

the operation of designated facilities for treating, storing, transporting or disposing of hazardous material;

the treatment, storage, transportation and disposal, in designated circumstances, of hazardous material; and

the decommissioning of designated installations comprised in NDA facilities.

of an installation, site or facility, and

of the circumstances in which the NDA is to have responsibility for securing the treatment, storage, transportation or disposal of matter or waste,

a Crown appointee;

the UKAEA;

a publicly owned company;

the NDA itself; or

a person who has consented to the giving of the direction.

lay before Parliament a copy of every direction containing a designation;

publish the contents of every such direction in the manner which, in his opinion, is most appropriate for bringing it to the attention of persons likely to be affected by it; and

send a copy of every direction giving the NDA a responsibility in relation to an installation, site or facility to the person with control of that installation, site or facility.

from what he lays before Parliament and publishes under this section, and

from what is to be laid before the Scottish Parliament by the Scottish Ministers,

research facilities situated in or on that site;

facilities other than research facilities which are situated in or on that site and are neither nuclear installations nor NDA facilities;

other land (whether or not adjacent to that site) which is owned or occupied, together with it, by the person with control of the principal nuclear site; and

facilities of any description situated in or on such other land.

for the purpose of facilitating the carrying out by the NDA of any of its functions; or

for a purpose otherwise incidental to the carrying out of those functions.

is a nuclear installation, a principal nuclear site or a facility situated in or on a principal nuclear site, but

is not one in relation to which the NDA is to have a financial responsibility under section 21,

a Crown appointee;

the UKAEA;

a publicly owned company;

the NDA itself; or

a person who has consented to the modification or revocation.

for the decommissioning of an installation, or

for the cleaning-up of a principal nuclear site,

in the case of a direction given by the Secretary of State, that he is satisfied that the NDA has discharged all its responsibilities in relation to the decommissioning or cleaning-up of the installation or site; and

in the case of a direction given jointly by the Secretary of State and the Scottish Ministers, that he and those Ministers are so satisfied.

gives the NDA responsibilities falling within subsection (2), or

removes or varies any such responsibilities,

responsibility for the cleaning-up of a site in Scotland which is a principal nuclear site without being a licensable site;

responsibility for the cleaning-up of a contaminated site in Scotland;

responsibility for the operation of facilities for treating or storing hazardous material in or on a site in Scotland which is a principal nuclear site without being a licensable site;

responsibility for the operation in or on a nuclear site in Scotland of a facility for the disposal of hazardous material;

responsibility, in specified circumstances, for the disposal at a site in Scotland of hazardous material;

responsibility for the treatment or storage of hazardous material that may, in the discharge of that responsibility, be treated or stored in or on a site in Scotland which is not a licensable site;

responsibility for the decommissioning of an installation comprised in NDA facilities that are situated in or on a site in Scotland which is a principal nuclear site without being a licensable site.

gives the NDA responsibilities for the operation in or on a licensable site in Scotland of a facility for the non-processing treatment of hazardous material;

gives it responsibilities not falling within subsection (2)(f) for the non-processing treatment or the storage of hazardous material the treatment or storage of which, in the discharge of those responsibilities, may take place in or on a site in Scotland;

gives it responsibilities for the operation in or on a licensable site in Scotland of a facility for the storage of hazardous material; or

removes or varies any responsibilities mentioned in paragraph (a) or (c),

carrying out research into matters relating to the decommissioning of nuclear installations, the cleaning-up of nuclear sites and the other activities in relation to which it has functions;

promoting the carrying out of research by others into those matters;

distributing information about those matters;

educating and training persons about those matters;

giving encouragement and other support to activities that benefit the social or economic life of communities living near designated installations, designated sites or designated facilities or that produce other environmental benefits for such communities.

on the decommissioning of nuclear installations;

on the cleaning-up of nuclear sites; or

on the treatment, storage, transportation or disposal of hazardous material.

to the extent that it is required to do so by the Secretary of State, giving advice to the Secretary of State or to others (whether generally or in relation to a particular installation, site or facility, or particular hazardous material) about any of the things in which the NDA requires an expertise for the purpose of carrying out its functions;

to the extent that it is required to do so by the Scottish Ministers, giving advice to them (whether generally or in relation to a particular installation, site or facility, or particular hazardous material) about any of those things (so far as they concern Scotland); and

giving to the Secretary of State and the Scottish Ministers such further general advice about the things in which the NDA requires an expertise for the purpose of carrying out its functions as it considers appropriate.

the operation and decommissioning of nuclear installations;

the cleaning-up of nuclear sites; and

the treatment, storage, transportation and disposal of hazardous material.

by the doing of anything mentioned in subsection (1); or

by the carrying out of its functions by virtue of subsection (4)(c).

the NDA provides advice to the Scottish Ministers in pursuance of a requirement imposed by them under this section, and

the requirement is not one imposed with the agreement of the Secretary of State,

agreed between the NDA and the Scottish Ministers; or

in the absence of agreement, determined by the Secretary of State.

establishing schemes for the payment of pensions, allowances or gratuities to or in respect of one or more different descriptions of relevant employees;

maintaining such schemes (whether or not established by the NDA); and

administering a scheme for the payment of compensation in respect of personal injuries or death caused to relevant employees or to others employed in the nuclear industry.

employees of the UKAEA;

persons the duties of whose employment with any other person relate (in whole or in part) to activities carried on for purposes connected with the carrying out by the NDA of any of its functions; or

a person employed in the nuclear industry who is of such a description as may be designated for the purposes of this subsection by the Secretary of State.

relevant Government policy;

the need to safeguard the environment;

the need to protect persons from risks to their health and safety from activities involving the use, treatment, storage, transportation or disposal of hazardous material; and

the need to preserve nuclear security.

to promote, and to ensure, the maintenance and development in the United Kingdom of a skilled workforce able to undertake the work of decommissioning nuclear installations and of cleaning up nuclear sites;

to promote effective competition for contracts to provide it with the services it must secure in order to discharge its responsibilities;

to secure the adoption of what it considers to be good practice by the persons with control of designated installations, designated sites and designated facilities; and

subject to subsection (1) and to paragraphs (a) to (c) of this subsection, to secure value for money in all its dealings with others.

the operation of the installations and facilities designated as installations or facilities whose operation is to be secured by the NDA, and

the management of designated sites,

to have regard, in particular, to the extent to which the person with control of the installation, site or facility was doing anything falling within subsection (5) prior to its designation; and

to consider what obligations in relation to the doing of anything falling within that subsection should be imposed on any person with whom the NDA is proposing, in connection with the discharge of any of its responsibilities in relation to the installation, site or facility, to enter into a contract for that person to provide services.

activities benefiting the social or economic life of communities living near the installation, site or facility; or

activities producing other environmental benefits for those communities.

to require that person to produce his proposed strategy for the procurement of the goods and services that he will need to procure for the purpose of carrying out his obligations under the contract; and

to consider the likely effect of the implementation of that strategy on the economic life of communities living near the installation, site or facility.

relate to the decommissioning of nuclear installations, the cleaning-up of nuclear sites or other activities in relation to which the NDA has functions; and

have been published by or on behalf of Her Majesty’s Government in the United Kingdom or a devolved administration, have been notified to the NDA by the Secretary of State or have been notified both to the NDA and to the Secretary of State by a devolved administration.

nuclear installations and nuclear sites;

hazardous material;

apparatus and software used or stored in or on a nuclear installation or nuclear site;

apparatus and software used in connection with the treatment, storage, transportation or disposal of hazardous material;

sensitive nuclear information.

information relating to a treatment of uranium that increases the proportion of the isotope 235 contained in the uranium;

information capable of being used in connection with such a treatment of uranium;

information relating to activities carried out in, on or in relation to— which the NDA has been notified by the Secretary of State is information that needs to be protected in the interests of national security; and

information about nuclear security.

power to operate electricity generating stations;

power to apply for and hold nuclear site licences, registrations under section 7 of the 1993 Act and authorisations under sections 13 and 14 of that Act;and environmental permits (within the meaning of the Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154)) that relate to radioactive material or radioactive waste (within the meaning of those Regulations); power to apply for and hold authorisations (within the meaning of the Environmental Authorisations (Scotland) Regulations 2018) that relate to radioactive substances activities (within the meaning given in regulation 4 of those Regulations);

power to make grants or loans to persons undertaking activities that benefit the social or economic life of communities living near designated installations, designated sites or designated facilities or that produce other environmental benefits for such communities;

power to make grants or loans to persons carrying out research into matters relating to the decommissioning of nuclear installations, the cleaning-up of nuclear sites or other activities in relation to which the NDA has functions;

power to use its facilities, and facilities on designated sites, for the carrying out of research on behalf of others into any matter whatever;

power to use those facilities for the carrying on of any activities, in addition to such research, that it considers appropriate for generating funds for application towards the carrying out of its functions;

power to delegate to the UKAEA the maintenance of any such scheme as is referred to in section 8(1)(a) and (b);

power itself to do anything that the NDA has a function of securing others to do;

power to enter into contracts for others to secure the things that it has a function of securing;

power to enter into contracts for others to do anything else that it may do for the purpose of, or in connection with, the carrying out of its functions;

power to acquire or establish subsidiaries and to carry out its functions through subsidiaries.

on persons with control of installations, sites and facilities in the case of which it does not have a financial responsibility under section 21; and

on other persons for whom it does or secures the doing of anything for which it does not have a financial responsibility under that section.

in accordance with a direction under section 3; or

with the approval of the Secretary of State.

to prepare its strategy for carrying out its functions; and

from time to time to revise that strategy.

whether the objectives and policy already contained in its current strategy apply in the case of that installation or site in a manner that it considers appropriate; and

if it considers that they do not, what revision of its strategy is required.

the NDA’s strategy for decommissioning and cleaning up the installations and sites designated as installations or sites to be decommissioned or cleaned up; and

its strategy for the operation of the installations and facilities designated as installations or facilities whose operation it is to secure.

the priorities the NDA has adopted with respect to the discharge of its responsibilities;

how it proposes to ensure the maintenance and development in the United Kingdom of a skilled workforce able to undertake the work of decommissioning nuclear installations and of cleaning up nuclear sites;

how it proposes to promote effective competition for contracts to provide it with the services it must secure in order to discharge its responsibilities;

its proposals for ensuring the adoption of what it considers to be good practice by the persons with control of designated installations, designated sites and designated facilities;

how it proposes to give encouragement or other support to activities that benefit the social or economic life of communities living near designated installations, designated sites or designated facilities or that produce other environmental benefits for such communities; and

an explanation of how and why it arrived at the decisions and proposals which are set out in the strategy.

for giving appropriate publicity to its responsibilities and strategy;

for explaining them both to persons having a particular interest in matters relating to the carrying out by the NDA of its functions and to the general public;

for ensuring that the NDA is kept informed at all times of the opinions about such matters of persons having such a particular interest; and

for facilitating the communication by such persons of their opinions to the NDA.

objectives describing what the NDA intends decommissioning or cleaning-up to achieve in the case of different installations and sites; and

the NDA’s policy as to the means by which it intends those objectives to be achieved.

the procedure it proposes to adopt for ensuring the preparation, and revision from time to time, of plans for the identification and carrying out of the decommissioning or cleaning-up work that is or continues to be needed in the case of each designated installation or designated site;

the manner in which it proposes to secure that the work identified by such plans is carried out in accordance with them;

an outline of the work that has been identified as needed in the case of each designated installation or designated site for which plans have been prepared;

the period over which that work is to be carried out in the case of each installation or site; and

the expenses it expects to incur in respect of the carrying out of the decommissioning and cleaning-up work for which it has a responsibility.

the expenditure that the NDA expects to incur on the running costs of installations and facilities whose operation it has a responsibility to secure, and on the management of the sites where they are located;

capital expenditure that the NDA expects to incur in connection with the discharge of its responsibilities in relation to those installations and facilities, and with the management of those sites; and

the income that it considers it is likely to secure from the operation of those installations and facilities and from the management of those sites.

by reference to a particular installation or site;

by reference to different descriptions of installation or site;

so as to become applicable to an installation or site of a particular description on the NDA being given responsibility for an installation or site of that description.

for the carrying out, during that year, of work towards decommissioning the installations designated as installations to be decommissioned;

for the carrying out, during that year, of work towards cleaning up the sites designated as sites to be cleaned up;

for the operation, during that year, of the installations and facilities designated as installations or facilities whose operation is to be secured by the NDA; and

for the carrying out during that year of its other functions.

in a case where it contains anything relating to responsibilities of the NDA falling within section 6(2), to the Secretary of State and the Scottish Ministers; and

in any other case, to the Secretary of State.

a summary of the decommissioning and cleaning-up work which the NDA is intending should be carried out during that year;

the arrangements that have been made, or are to be made, for securing that agreements for the carrying out of that work are entered into;

the agreements (if any) that have already been entered into for that purpose or under which that work is to be carried out;

an estimate of the expenditure that will be incurred by the NDA during that year in respect of decommissioning or cleaning-up work carried out during that year or previously or in respect of decommissioning and cleaning-up work to be carried out in subsequent years;

any proposals to which it intends to give effect during that year that relate to, or will affect, the management of installations or sites designated as installations or sites to be decommissioned or cleaned up; and

the extent to which its plans for the year contribute to the achievement of the objectives set out in its strategy.

an estimate of the expenditure that will be incurred during that year on the running costs of the installations and facilities and on the management of the sites where they are located;

an estimate of the capital expenditure that will be incurred during that year in connection with the discharge of the NDA’s responsibilities in relation to those installations and facilities and with the management of those sites;

an estimate of the income it is likely to secure during that year from the operation of the installations and facilities and from the management of those sites; and

any proposals to which the NDA intends to give effect during that year that relate to or will affect the operation of the installations or facilities, or the management of the sites where they are located.

set out all the activities of significance that the NDA proposes to carry on during that year in the carrying out of those other functions; and

an estimate of the expenditure that will be incurred in the carrying out of those other functions.

is not yet in force; but

is to come into force during that financial year.

the discharge of its responsibilities during that year; and

the carrying out of its other functions.

fall within subsection (2) of section 6, or

are mentioned in subsection (3) of that section,

a description of what has been done, during the year to which it relates, towards achieving the NDA’s objectives, as set out in the approved strategy in force during that year;

a general description of the work carried out during that year for the purpose of decommissioning the installations designated as installations to be decommissioned;

a general description of the work carried out during that year for the purpose of cleaning up the sites designated as sites to be cleaned up;

a report on every change occurring during that year in the identity of persons with control of designated installations, designated sites and designated facilities;

a report of every significant change during that year to the contractual arrangements of the NDA that are in force with respect to the carrying out (whether or not during that year) of decommissioning or cleaning-up work;

a report on the extent to which the NDA has implemented its plan for that year;

a report of the NDA’s dealings during that year with the Office for Nuclear Regulation, the Health and Safety Executive, the Environment Agency, the Natural Resources Body for Wales and the Scottish Environment Protection Agency;

a report containing an assessment of the performance in relation to safety and environmental matters of the persons (other than the NDA itself) who have control of designated installations, designated sites and designated facilities;

a report of the NDA’s dealings during that year with such persons with responsibilities in relation to nuclear security as have been nominated for the purposes of this subsection by the Secretary of State; and

any other matters which the NDA is directed by the Secretary of State to include in that report.

activities relating to the decommissioning of installations or the cleaning-up of sites; and

the NDA’s other activities.

from what he lays before Parliament or arranges to be published under this section, and

from what is to be laid before the Scottish Parliament by the Scottish Ministers,

anything the publication of which the Secretary of State considers to be against the interests of national security;

anything relating to the private affairs of an individual the publication of which the Secretary of State considers would seriously and prejudicially affect the interests of that individual; and

anything of a commercial nature relating specifically to the affairs of a particular body of persons the publication of which the Secretary of State considers would seriously and prejudicially affect the interests of that body.

for securing the implementation in the case of that installation or site of the NDA’s approved strategy for decommissioning and cleaning-up;

for the achievement of the objectives set out in that strategy that are applicable to that installation or site; and

for giving effect in each financial year to its approved plan for that year, so far as it relates to the decommissioning of that installation or the cleaning-up of that site.

in the case of a site in Scotland, by the Secretary of State and the Scottish Ministers, acting jointly; and

in any other case, by the Secretary of State.

the operation of a nuclear installation;

the operation of a facility for treating, storing, transporting or disposing of hazardous material;

the operation of any other facility;

the treatment, storage, transportation or disposal, in designated circumstances, of hazardous material; or

the management of any land not comprised in a site designated as a site to be cleaned up.

the installation or facility is operated,

the hazardous material is treated, stored, transported or disposed of, or

the land is managed,

in relation to any matter connected with responsibilities of the NDA falling within section 6(2), by the Secretary of State and the Scottish Ministers, acting jointly; and

in relation to any other matter, by the Secretary of State.

in accordance with the NDA’s approved strategy for the operation of designated installations and designated facilities; and

in each financial year, in accordance with the NDA’s approved plan for that year.

in the case of every designated nuclear installation and every designated installation comprised in an NDA facility;

in the case of every designated site which is a principal nuclear site; and

in the case of every designated facility situated in or on a principal nuclear site.

facilitate the discharge of the NDA’s responsibilities in relation to designated installations, designated sites and designated facilities; and

secure that there is no contravention, in relation to the discharge of those responsibilities, of any obligations imposed by or under any enactment on the person with control of the installation, site or facility.

where the NDA otherwise directs, or

where the person with control of the installation, site or facility is, has been or will be subject to charges by the NDA in respect of the discharge of its responsibilities in relation to that installation, site or facility,

an agreement between the NDA and the person with control of the installation, site or facility; or

an agreement between the NDA and a body corporate of which that person is a subsidiary.

anything located in or on the installation or site;

a facility operated from the installation or site;

a process carried on in or on the installation or site; or

information or documents relating to the installation or site or to anything mentioned in paragraphs (a) to (c).

the granting of an estate or interest in the site, or of a licence to use it; or

entering into an agreement to grant such an estate, interest or licence;

a nuclear installation or an installation comprised in an NDA facility;

a principal nuclear site; or

a facility situated in or on a principal nuclear site.

to prepare such plans for the decommissioning or operation of the installation, for the cleaning-up or management of the site or for the operation of the facility as the NDA may direct;

to prepare such plans for the cleaning-up of any related sites as the NDA may direct;

to submit his plans to the NDA for approval;

to comply with all such further directions falling within subsection (3) as the NDA may give him from time to time with respect to the installation, site or facility; and

to comply with such directions as the NDA may give him for the purpose of securing or facilitating the discharge by the NDA of such of its responsibilities by virtue of section 3(1)(e) or 4(1), (2) or (4) or any direction under section 16(2) as—

directions (in the case of an installation or site) requiring the carrying out, pending the preparation and approval of plans required by the NDA, of specified decommissioning or cleaning-up work in or on the installation or site or related sites;

directions requiring the installation, site or facility to be operated or managed, pending the preparation and approval of such plans, in the specified manner;

directions to modify in the specified manner, and to resubmit, a plan submitted to the NDA for approval, or approved by it, under this section;

directions (in the case of an installation or site) requiring the carrying out, pending the preparation and approval of modifications of a plan, of specified decommissioning or cleaning-up work in or on the installation or site or related sites;

directions requiring the implementation of a plan that the NDA has approved;

directions requiring specified transactions to be entered into, and other specified steps to be taken, for the purposes of or in connection with the implementation of such a plan;

directions requiring the provision to the NDA of all the information that it requires in order—

of giving effect to its plan under section 13 for a particular financial year; or

of otherwise giving effect to its strategy under section 11 or achieving the objectives set out in that strategy.

the persons with whom, and

the manner in which,

may specify that the site is to be treated for the purposes of section 18 as a related site; and

if it does so, must specify the installation, site or facility by reference to which the Secretary of State is satisfied as mentioned in subsection (2)(a).

the Secretary of State is satisfied that it has become contaminated (whether radioactively or chemically) as a result of nuclear activities in or on a particular installation, site or facility;

that installation, site or facility was at the time of the contamination, or subsequently became, a nuclear installation, a principal nuclear site or an NDA facility;

the installation, site or facility is also designated (whether by that direction or as a consequence of a previous direction); and

the person with control of that installation, site or facility—

activities carried on in or on that installation, site or facility;

the storage or disposal of any matter or substance in or on that installation, site or facility;

an incident occurring in or on that installation, site or facility;

the discharge of anything from that installation, site or facility;

the transportation of hazardous material to or from that installation, site or facility;

an incident affecting hazardous material being transported to or from that installation, site or facility.

for an injunction or interdict;

for specific performance of a statutory duty under section 45 of the Court of Session Act 1988 (c. 36); or

for any other appropriate remedy or relief.

between the NDA and that person; or

between the NDA and a body corporate of which that person is a subsidiary.

the decommissioning or operation of an installation or facility to which this section applies, or

the cleaning-up of a site to which this section applies, or of a related site,

a Crown appointee;

the UKAEA;

a wholly-owned subsidiary of the UKAEA;

any other publicly owned company which was so owned on 4th July 2002; or

a wholly-owned subsidiary of such a company.

the NDA has financial responsibility for decommissioning, operating or cleaning up an installation, site or facility, and

a person other than the NDA is the person with control of it,

it must not impose charges on the person with control of the installation, site or facility in respect of anything mentioned in subsection (3);

it must meet the costs of the doing by that person of anything that he is authorised or required to do by virtue of section 17;

it must also meet the costs of the performance by him of his duty to comply with directions under section 18; and

that person is not to be required for any purpose to make, or to continue to make, financial provision for meeting costs which fall, by virtue of its financial responsibility, to be met by the NDA.

restricts the extent to which a person is, or may become, liable to meet any costs in relation to a site, installation or facility, or

requires any costs in relation to an installation, site or facility to be reimbursed or otherwise met by the NDA,

have been met by another person directly or indirectly out of money provided by Parliament; or

are to be so met.

any agreement between the NDA and the person with control of the installation, site or facility; or

any agreement between the NDA and a body corporate of which that person is a subsidiary.

whether to make a grant under this section to the NDA, and

the amount of such a grant,

the loan must be repaid to him at such times and by such methods as he may determine; and

interest on the loan must be paid to him at such rates and at such times as he may determine;

for a loan to the NDA by the Secretary of State;

for a determination by the Secretary of State under subsection (3); and

for a consent by the Secretary of State to any borrowing under subsection (4).

to take the aggregate amount mentioned in subsection (2) over its borrowing limit; or

to increase the amount by which the aggregate amount so outstanding exceeds that limit.

amounts outstanding from the NDA in respect of the principal of sums borrowed by the NDA; and

the amount of every outstanding liability of the NDA that is a liability to which it is subject by virtue of a nuclear transfer scheme and is a liability in respect of the principal of a sum borrowed by another person before the transfer took effect.

laid before Parliament; and

approved by a resolution of the House of Commons.

the repayment of the principal of any sum borrowed by the NDA from a person other than the Secretary of State;

the payment of interest on such a sum; and

the discharge of any other financial obligation of the NDA in connection with the borrowing of such a sum.

such amounts in or towards the repayment to him of those sums as he may direct; and

interest, at such rates as he may direct, on amounts outstanding under this subsection.

as soon as practicable after the end of the financial year in which that sum is paid out; and

as soon as practicable after the end of each subsequent relevant financial year.

before the beginning of that year, the whole of that sum has been repaid to the Secretary of State under subsection (4); and

the NDA is not at any time during that year subject to a liability to pay interest on amounts that became due under that subsection in respect of that sum.

for the giving of a guarantee under this section; and

for the giving by the Secretary of State of a direction under subsection (4) or (5).

keep proper accounts and proper accounting records; and

in respect of each of its accounting years, prepare a statement of its accounts.

the income and expenditure of the NDA for the accounting year in question; and

its state of affairs.

the information to be contained in the statement;

the manner in which that information is to be presented; or

the methods and principles according to which the statement is to be prepared.

a copy of the accounts for that year that are required to be audited under this section; and

a copy of the Comptroller and Auditor General’s report on those accounts.

trading income arising or accruing to the NDA or an NDA company from the carrying on of exempt activities shall be disregarded in computing the total profits of the NDA or that company; and

trading losses incurred by the NDA or an NDA company in the carrying on of exempt activities shall be disregarded in determining the amounts that may be —

relieved under section 37, 45, 45A, 45B or 45F of the Corporation Tax Act 2010 (relief for trading losses),

surrendered under Part 5 of that Act (group relief), or

surrendered under Part 5A of that Act (group relief for carried-forward losses).

are activities carried on in connection with anything mentioned in section 3(1); and

are specified for the purposes of this section in regulations made by the Treasury.

a company the whole of the ordinary share capital in which is owned directly or indirectly by the NDA; or

a company that is a relevant site licensee.

it is not a company falling within paragraph (a) of that subsection;

it holds a nuclear site licence for a site the whole or part of which is either a designated site or a site in or on which there is a designated installation or designated facility;

in a case where there is in force a management contract relating to the whole or a part of the site to which that licence relates, or to an installation or facility in or on that site, the parties to the contract include either—

such further conditions that are required by regulations made by the Treasury to be satisfied have been satisfied.

anything giving rise to a credit that would fall to be brought into account for the purposes of Part 5 of the Corporation Tax Act 2009 (loan relationships), or

a credit falling to be brought into account in accordance with Part 7 of the Corporation Tax Act 2009 (derivative contracts),

is an activity the profits and gains from which would (apart from this section) be chargeable to tax under or by virtue of any provision to which section 1173 of the Corporation Tax Act 2010 (miscellaneous charges) applies, and

is not excluded from the operation of this section by subsection (2),

it is carried on by the NDA otherwise than in connection with something mentioned in section 3(1)(a), (d) or (e) of this Act; and

the profits and gains from it would, in the NDA’s case, be chargeable to tax under or by virtue of a provision to which section 1173 of the Corporation Tax Act 2010 applies, other than section 979 of the Corporation Tax Act 2009 (income not otherwise charged).

shall be treated as carried on as part of the same trade; and

may be treated as carried on as part of another trade carried on by the NDA.

a relevant provision is recognised in the accounts of a BNFL company in accordance with generally accepted accounting practice;

that provision— and

the responsibility referred to in paragraph (b)(i)—

the recognition in the accounts of the company for a relevant period beginning on or after 1st April 2005 of—

an adjustment made in the accounts of the company for such a period of— or

the removal from the accounts of the company for such a period of—

the coming into force of the direction mentioned in subsection (1)(b); and

a transfer of property, rights or liabilities of the company to the NDA or a subsidiary of the NDA in accordance with a nuclear transfer scheme authorised by section 39.

it is a contract made before 1st April 2005 and having effect between two or more BNFL companies under which a party to the contract assumed responsibility for securing decommissioning or cleaning-up; and

the rights and obligations under the contract are extinguished by reason of a transfer made under a nuclear transfer scheme.

the accounting period during which it ceases to be publicly owned is treated for the purposes of corporation tax as ending when it so ceases; and

its profits and losses are to be computed accordingly for those purposes.

by virtue of a direction under section 3 the NDA acquires the responsibility for securing the cleaning-up of a site falling within subsection (2), or the decommissioning of an installation or facility in or on such a site;

that responsibility—

... the NDA recognises in its accounts, in accordance with generally accepted accounting practice, a relevant provision that relates to that responsibility; and

the provision is recognised—

at the time the direction mentioned in subsection (1)(a) comes into force there is a nuclear site licence in force in relation to the site; and

the holder of that licence at that time is a BNFL company that is publicly owned.

the recognition made in the accounts of the NDA of—

any adjustment made in those accounts (including the removal from the accounts of an asset falling within paragraph (a)(ii)) in consequence of a variation or removal of the limit mentioned in paragraph (a)(ii).

every amount received by the Secretary of State in pursuance of a requirement under section 5(2);

every amount received by the NDA that is required to be paid by it to the Secretary of State under section 22(3);

such amount in respect of each financial year as the Secretary of State may determine; and

amounts representing interest, at such rate and in respect of such periods as the Secretary of State may determine, on outstanding credit balances of the Account.

may make a single determination for the purposes of subsection (4)(c) in relation to more than one financial year;

must make every determination for those purposes in accordance with the policy most recently published under subsection (6);

must revise a determination made for those purposes if he considers it necessary to do so in order to take account of any revision of the policy in accordance with which it was made, or last revised; and

must publish every determination made for those purposes, and every revision of such a determination, in such manner as, in his opinion, is most appropriate for bringing it to the attention of persons likely to be affected by it.

must prepare, and may from time to time revise, a statement of his policy with respect to the determination of amounts for the purposes of subsection (4)(c); and

must publish that statement, and every revision of it, in such manner as, in his opinion, is most appropriate for bringing it to the attention of persons likely to be affected by it.

set out the basis on which determinations for the purposes of subsection (4)(c) are to be made;

secure that amounts credited to the Account in accordance with subsection (4)(c) are at least enough to prevent the credit balance of the Account falling at any time below such level as the Secretary of State determines to be appropriate; and

set out the basis on which the Secretary of State’s determination for the purposes of paragraph (b) has been made.

the credits and debits made to the account during the period for which it is prepared; and

the determinations made or revised during that period for the purposes of section 31(4)(c).

begins—

ends with the last day of the last relevant financial year to end before the statement’s preparation.

examine and report on it; and

lay copies of it, and of his report on it, before Parliament.

conduct by the NDA which is for the purposes of, or conducive or incidental to, the carrying out of its functions;

a contravention of section 7(6) or 9; or

a contravention of a direction given by the Secretary of State.

conduct by the NDA which is neither for the purposes of, nor conducive or incidental to, the carrying out of its functions;

a contravention of section 7(6) or 9; or

a contravention of a direction given by the Secretary of State.

section 2 and Schedule 1;

sections 11 and 12 and Schedule 2; and

section 13 and Schedule 3.

in the case of— to that person;

in the case of an installation or site which— to that person;

in the case of a facility which— to the person with control of the site;

in the case of an installation or facility which— to the occupier of the site;

in the case of a facility which is operated otherwise than on a single site, to the operator of the facility;

in the case of anything in or under the territorial sea adjacent to the United Kingdom, to the Secretary of State;

in the case of a site to which none of the preceding paragraphs applies, to the owner of the site;

in the case of an installation or facility to which none of those paragraphs applies, to the occupier of the site where the installation or facility is located.

activities carried on in or on an installation, site or facility which was at the time, or subsequently became, a nuclear installation, a principal nuclear site or an NDA facility;

the storage or disposal of any matter or substance in or on an installation, site or facility which was at the time, or subsequently became, a nuclear installation, a principal nuclear site or an NDA facility;

an incident occurring in or on an installation, site or facility which was at the time, or subsequently became, a nuclear installation, a principal nuclear site or an NDA facility;

the discharge of anything from an installation, site or facility which was at the time, or subsequently became, a nuclear installation, a principal nuclear site or an NDA facility;

the transportation of hazardous material to or from a principal nuclear site or an installation or facility in or on such a site;

an incident affecting hazardous material being transported to or from a principal nuclear site or an installation or facility in or on such a site.

it is designated by a direction under section 3; or

the NDA otherwise has responsibilities in relation to it by virtue of such a direction.

a person specified in subsection (4) holds all the shares; or

two or more persons so specified, taken together, hold all the shares.

the Treasury;

a Minister of the Crown;

the NDA;

the UKAEA;

a publicly owned company; or

a nominee of a person falling within paragraphs (a) to (e).

a nuclear transfer scheme which transfers property, rights or liabilities to or from the NDA or a subsidiary of the NDA, or

a nuclear transfer scheme not falling within paragraph (a) which he is proposing to make for purposes connected with the carrying out of the NDA’s functions,

from BNFL, or

from a wholly-owned subsidiary of BNFL,

from the UKAEA, or

from a wholly-owned subsidiary of the UKAEA,

a publicly owned company,

the NDA, or

a consenting person,

securities of BNFL;

securities of a company falling within subsection (3);

property, rights and liabilities of BNFL or the UKAEA;

property, rights and liabilities of a company falling within subsection (3);

property, rights and liabilities of a wholly-owned subsidiary of BNFL, of the UKAEA or of a company falling within that subsection.

it is a nuclear company that is publicly owned; or

it is a company designated for the purposes of this section by an order made by the Secretary of State.

securities of BNFL,

property, rights or liabilities of BNFL, or

property, rights or liabilities of a wholly-owned subsidiary of BNFL,

a transfer of securities of BNFL, or

a transfer of property, rights or liabilities of BNFL or of a wholly-owned subsidiary of BNFL,

a transfer of securities of a company designated for the purposes of this section, or

a transfer of property, rights or liabilities of such a company or of a wholly-owned subsidiary of such a company,

a publicly owned company, or

the NDA,

securities of a nuclear company that is not publicly owned;

property and rights of such a company in or in relation to a nuclear site or an installation in or on such a site; or

property, rights and liabilities to which such a company is entitled or subject—

the contractor is in breach of that contract; or

that contract has come to an end, whether by the expiry of the period for which it was in force or otherwise.

a publicly owned company,

the NDA, or

a consenting contractor,

securities of the transferred company (whether transferred as mentioned in subsection (1) or issued afterwards);

property, rights and liabilities to which the transferred company was entitled or subject immediately before the transfer so mentioned;

property, rights and liabilities transferred for the purposes of the management contract, to the contractor, to a subsidiary of the contractor or to the transferred company or a wholly-owned subsidiary of the transferred company;

property, rights and liabilities to which the transferred company or a wholly-owned subsidiary of the transferred company first became entitled or subject while that contract was in force.

provision contained in an agreement between the NDA and the person entitled to or subject to them; or

provision contained in a nuclear transfer scheme by virtue of which the property, rights and liabilities or the shares mentioned in subsection (1) were vested in any person.

of a person to whom anything was transferred for the purposes of the management contract mentioned in subsection (1);

of the transferred company or of a wholly-owned subsidiary of that company; or

in the case of securities issued after the transfer mentioned in that subsection, of the person to whom they were issued.

he is a contractor under a management contract other than the one that has been broken or come to an end; and

he has consented to the provisions of the scheme so far as they relate to him.

the Nuclear Liabilities Investment Portfolio; or

so much of that Portfolio as may be specified in the scheme.

sums by way of income on property or rights transferred to him by a transfer authorised by this section, or

sums in respect of the disposal of any such property or rights,

the disposal of property or rights transferred to him by a transfer authorised by this section; or

the exercise of any other right attached to, or arising in respect of, such property;

the Secretary of State has given an undertaking to a publicly owned company to make payments to that company or a subsidiary of that company; and

it appears to him that (apart from section 21(8)) the financial responsibilities of the NDA under Chapter 1 of this Part would make it unnecessary for those amounts to be paid.

losses incurred by the company in a trade;

losses incurred by the company in a transaction a profit or gain from which would have been chargeable to tax under or by virtue of any provision to which section 1173 of the Corporation Tax Act 2010 (miscellaneous charges) applies;

excesses to be carried forward in the company’s case under section 1223 of the Corporation Tax Act 2009 (carrying forward expenses of management and other amounts);

losses incurred by the company in carrying on a UK property business (within the meaning given by Chapter 2 of Part 4 of the Corporation Tax Act 2009);

losses to be carried forward in the company’s case under section 66 of the Corporation Tax Act 2010;

any Type 4 carry-forward losses of the company falling within section 95(1) of the Corporation Tax Act 2010;

allowable losses (within the meaning of section 8 of the Taxation of Chargeable Gains Act 1992 (c. 12)) that have accrued to the company;

deficits of the kind mentioned in section 456(1) of the Corporation Tax Act 2009 to the extent that they are to be carried forward in the company’s case under section 457(1) of that Act;

excesses of the kind mentioned in section 260 of the Capital Allowances Act 2001 (c. 2) in relation to the company;