Elizabeth A Martin - Oxford Dictionary of Law, 5th Ed. (2003)

HM Procurator General See TREASURY SOLICITOR.

HMSO See HER MAJESTY'S STATIONERY OFFICE.

holder n. The person in possession of a *bill of exchange or promissory note. He may be the payee, the endorsee, or the bearer. A holder may sue on the bill in his own name. When value (which includes a past debt or liability) has at any time been given for a bill, the holder is a holder for value, as regards the acceptor and all who were parties to the bill before value was given. A holder in due course is one who has taken a bill of exchange in good faith and for value, before it was overdue, and without notice of previous dishonour or of any defect in the title of the person who negotiated or transferred the bill. He holds the bill free from any defect of title of prior parties and may enforce payment against all parties liable on the bill.

holding company See SUBSIDIARY COMPANY.

holding out Conduct by one person that leads another to believe that he has an authority that does not in fact exist. By the doctrine of *estoppel, the first person may be prevented from denying that the authority exists. For example, a person who wrongly represents himself as being a partner in a firm will be as liable as if he were in fact a partner to anyone who gives credit to the firm on the faith of the representation.

holding over The action of a tenant continuing in occupation of premises after his lease has expired. If this is without the landlord's consent, the landlord may claim damages from the tenant. If, however, a landlord accepts rent from a tenant who is holding over, a new tenancy is created.

holograph n. A document written completely by the hand of its author; for example, a will in the testator's own handwriting.

homeless person Under the Housing Act 1996, one who has no living accommodation that he is entitled to occupy, or is unlawfully excluded from his own living accommodation, or whose accommodation is mobile and cannot be placed in a location where he is permitted to reside in it. Certain homeless people (e.g. the elderly or infirm or those with dependent children) have a statutory right to permanent local-authority accommodation or, if they became homeless intentionally, to temporary accommodation.

home-loss payment Additional compensation paid under the Land Compensation Act 1973 to a person on the compulsory acquisition of his property if he has occupied it as his principal residence throughout the preceding five years.

Home Secretary The minister in charge of the Home Office, who is responsible throughout England and Wales for law and order generally (including matters concerning the police and the prison and security services) and for a variety of other domestic matters, such as nationality, immigration, race relations, extradition, and deportation. He also advises the sovereign on the exercise of the *prerogative of mercy.

homicide n The act of killing a human being. Unlawful homicide, which constitutes the crime of *murder, *manslaughter, or *infanticide, can only be committed if the victim is an independent human being (see ABORTION), the act itself causes the death (see CAUSATION), and the victim dies within a year after the act alleged to have caused the death. A British citizen may be tried for homicide committed anywhere in the world. Lawful homicide occurs when somebody uses reasonable force in preventing crime or arresting an offender, in self-defence or

defence of others, or (possibly) in defence of his property, and causes death as a

result. See also EXCUSABLE HOMICIDE.

homosexual conduct Sexual behaviour between persons of the same sex. The acts of *buggeryand *gross indecency are not crimes if the act is committed in private and both parties are over the age of 16 and consent to the act. Lesbianism is not a criminal act.

honorarium ri. A payment or reward made to a person for services rendered by him voluntarily.

honour clause An express statement in a *contract that an agreement is intended to be binding in honour only. The courts will usually allow it to take effect and so will not enforce the agreement.

horizontal agreements Agreements between companies at the same level of trade; for example, agreements between two or more manufacturers or wholesalers, rather than between a manufacturer and a distributor (compare VERTICAL AGREEMENTS). Horizontal agreements that restrict competition may infringe the competition provisions of *Article 81 of the Treaty of Rome and the Chapter I prohibition in the Competition Act 1998. Most *cartels are horizontal agreements.

hospital order An order of the Crown Court or a magistrates' court authorizing the detention in a specified hospital (for a period of 12 months, renewable by the hospital managers) of a convicted person suffering from *mental disorder. Unless a *restriction order has also been made, discharge while an order is in force may be authorized by the managers or the doctor in charge or directed by a *Mental Health Review Tribunal.

hostage n. A person who is held as a security. Under the Taking of Hostages Act 1982,it is an offence, punishable in the English courts by a maximum sentence of life imprisonment, to take anyone as a hostage against his will anywhere in the world and to threaten to kill, injure, or continue to hold him hostage in order to force a state, international governmental organization, or person to do or not to do something. This is an extraditable offence, but prosecutions may only be brought with the consent of the Attorney General. See also HIJACKING; KIDNAPPING; TERRORISM.

hostile witness An *adverse witness who wilfully refuses to testify truthfully on behalf of the party who called him. A hostile witness may, with the permission of the court, be cross-examined by that party, for example by putting to him a *previous statement that is inconsistent with his present testimony.

hotchpot n. The bringing into account, on distribution of an intestate's estate, of certain benefits separately conferred on the beneficiaries. In the case of total intestacy, the Administration of Estates Act 1925 expressly brings the *rule against double portions into operation. It provides that property given by the intestate during his lifetime to any of his children must be brought into account, unless a contrary intention is expressed or appears from the circumstances. Thus if A gives £10,000 to his son B, and dies intestate leaving an estate worth £50,000 to which his children Band C are entitled equally, B will in fact receive £20,000 and C £30,000. The rule applies only to lifetime gifts made by way of advancement (i.e. as permanent provision and not for maintenance or temporary purposes). In the case of partial intestacy, benefits conferred by the will on a surviving spouse and on the deceased's issue (i.e. his children, grandchildren, and remoter direct descendants) are also brought into account.

hot pursuit, right of The right of a coastal state to pursue a foreign ship within

its *territorial waters (or possibly its contiguous zone) and there capture it if the state has good reason to believe that this vessel has violated its laws. The hot pursuit may - but only if it is uninterrupted - continue onto the *high seas, but it must terminate the moment the pursued ship enters the territorial waters of another state, as such pursuit would involve an offence to the other state; in these circumstances *extradition should be employed instead.

house bote See ESTOVERS.

housebreaking n. Forcing one's way into someone else's house. If this is carried out with the intention of committing certain specified crimes in the house, or if, after breaking into a house, certain crimes then take place, the housebreaking amounts to *burglary. It is also a statutory offence, which is punishable by up to three years' imprisonment, if a person has with him any article that he intends to use in connection with burglary, theft, or criminal deception. In addition to the usual housebreaking implements, this includes such things as rubber gloves to conceal fingerprints.

House of Commons The representative chamber of *Parliament (also known as the Lower House), composed of 659 Members of Parliament (MPs) elected for 529 single-member constituencies in England, 72 in Scotland, 40 in Wales, and 18 in Northern Ireland (see ELECTION; FRANCHISE). The total number of MPs may within certain limits be varied as a result of constituency changes proposed by the

*boundary commissions.

A number of people are disqualified from membership. They include those under 21, civil servants, the police and the regular armed forces, most clergy (but not Nonconformist ministers), aliens, those declared bankrupt, convicted prisoners and people guilty of corrupt or illegal practices, the holders of most judicial offices (but not lay magistrates), and the holders of a large number of public offices listed in the House of Commons Disqualification Act 1975. Public offices that disqualify include stewardship of the *Chiltern Hundreds and the Manor of Northstead. The number of members who may hold ministerial office is limited to 95. The House of Lords Act 1999 removed an earlier disqualification on hereditary peers from voting and from being elected members of the House of Commons. The Removal of Clergy Disqualification Bill, when enacted, will permit all clergy to be MPs.

The House is presided over by the Speaker, who is elected from among themselves by the members at the beginning of each Parliament. The Speaker is responsible for the orderly conduct of proceedings, which must be supervised with complete impartiality, and is the person through whom the members may collectively communicate with the sovereign. The Leader of the House is a government minister responsible for arranging the business of the House in consultation with the Opposition.

House of Commons Commission A body established in 1978 to supervise the staffing of the House. It consists of the Speaker, the Leader of the House, and four other members, one of whom is appointed by the Leader of the Opposition.

House of lords The second chamber of *Parliament (also known as the Upper House), which scrutinizes legislation and has judicial functions. The House of Lords Act 1999 substantially changed the constitution of the House by excluding hereditary peers from a place in the House as of right, although for a transitional period 92 were allowed to remain on merit. Of these, 75 were elected by their own political party or by cross-bench (usually non-party-political) groups. A further 15 hereditary peers were elected to act as Deputy Speakers or Committee chairmen. Two hereditary royal appointments were also retained: the Earl Marshal and the

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Lord Great Chamberlain. The other members of the Lords are (as at July 2001) life peers (592) or bishops (26), comprising the Archbishops of Canterbury and York, the Bishops of London, Durham, and Winchester, and 21 other Anglican bishops selected according to seniority of appointment. Long-term reform of the Lords is currently being debated; a white paper published in November 2001 proposed the following composition of the Lords: 120 members to be elected by the public, 120 non-party- political members to be selected by the *House of Lords Appointments Commission, up to 332 members to be nominated by party leaders, and 16 bishops.

The House is presided over by the *Lord Chancellor and its business is arranged, in consultation with the Opposition, by a government minister appointed Leader of the House. The Lords is the final court of appeal in the UK in both civil and criminal cases, although it refers some cases to the *European Court of Justice for a ruling. In its judicial capacity the Lords formally adopts opinions delivered by an Appellate Committee (of which there are two), and it is a constitutional convention that the only peers who may participate in the proceedings of the committee are

the Lord Chancellor, the *Lords of Appeal in Ordinary, and others who have held high judicial office.

House of lords Appointments Commission A body that recommends people for appointment as non-party-politicallife peers and vets all nominations for membership of the House of Lords. Set up by the Government following the House of Lords Act 1999, which modernizes the Lords, the Commission is an independent nondepartmental public body staffed by civil servants.

housing action area An area declared to be such by a housing authority on the grounds that living conditions in it are unsatisfactory and should be dealt with comprehensively over a five-year period. This is done by special measures to improve the standards and management of accommodation and the well-being of the inhabitants. A housing action area may incorporate a *general improvement area. See

also PRIORITY NEIGHBOURHOOD. Compare CLEARANCE AREA.

housing action trust (HAT) A statutory trust set up for a particular area with the objects to secure: the repair and improvement of housing in the area; its proper and effective management; greater diversity of kinds of tenure of the housing; and the improvement of social and living conditions in the area generally. In their areas, housing action trusts can be given power to exercise most of the functions of a housing authority and the planning control and public-health functions of local authorities. Local authority housing can be transferred to a housing action trust by government order if a majority of the tenants agree. A housing action trust must achieve its objects as quickly as possible and is then dissolved and its property disposed of. Housing action trusts were introduced by the Housing Act 1988.

housing association A non-profit-making organization whose main purpose is to provide housing. A *fully mutual housing association is excepted from the *assured tenancy provisions. The *Housing Corporation can make grants to housing associations registered by them.

housing association tenancy A tenancy in which the landlord is a housing association, a housing trust, or the Housing Corporation. The Housing Act 1996 gave certain housing association tenants a right to buy their homes, and they may be able to obtain a grant towards the purchase price.

housing benefit A benefit payable by local authorities to those with no or very low incomes who pay rent for their housing. There are two types: *rent rebates,

protected by the Act, subject to a 'statutory obligation' defence. Secondly, it will create a new cause of action against public bodies that fail to act compatibly with the Convention. Thirdly, Convention rights will be available as a ground of defence or appeal in cases brought by public bodies against private bodies (in both criminal and civil cases). Section 7(5) imposes a limitation period of one year for those bringing proceedings.

However, only persons classified as "victims" by the Act are able to enforce the duty to act compatibly with the Convention in proceedings against the authority, and only victims will have standing to bring proceedings by way of judicial review. Most private litigants, at least in private law proceedings, will count as victims.

The Convention rights that have been incorporated into the Act are: Articles 2 to 12, 14, 16, 17,18; Articles 1 to 3 of the First Protocol; and Articles 1 and 2 of the Sixth Protocol (individual rights are subjects of entries in this dictionary). See ABSOLUTE

RIGHT; QUALIFIED RIGHT.

The Act requires any court or tribunal determining a question that has arisen in connection with a Convention right to take into account the jurisprudence of the Strasbourg organs (the European Court and Commission of Human Rights and the Committee of Ministers). This jurisprudence must be considered "so far as, in the opinion of the court or tribunal, it is relevant to the proceedings in which that question has arisen", whenever the judgment, decision, or opinion to be taken into account was handed down.

Section 19 provides that when legislation is introduced into Parliament for a second reading, the introducing minister must make a statement, either (1) to the effect that, in his view, the legislation is compatible with the Convention, or (2) that although the legislation is not compatible with the Convention, the government still wishes to proceed. If it is not possible to read legislation so as to give effect to the Convention, then the Act does not affect the validity, continuing operation, or enforcement of the legislation. In such circumstances, however, section 4 empowers the high courts to make a declaration of incompatibility. Section 10 and schedule 2 provide a 'fast-track' procedure by which the government can act to amend legislation in order to remove incompatibility with the Convention when a declaration of incompatibility has been made.

The Act gives a court a wide power to grant such relief, remedies, or orders as it considers just and appropriate, provided they are within its existing powers. Damages may be awarded in civil proceedings, but only if necessary to afford *just satisfaction; in determining whether or not to award damages and the amount to award, the court must take account of the principles applied by the European Court of Human Rights.

Sections 12 and 13 provide specific assurances as to the respect that will be afforded to *freedom of expression and *freedom of thought, conscience, and religion: these are 'comfort clauses' for sections of the press and certain religious organizations. . .

The Act does not make Convention rights directly enforceable against a private litigant, nor against a quasi-public body with some public functions if it is acting in a private capacity. But in cases against a private litigant, the Act still has an effect on the outcome, because the court will be obliged to interpret legislation in conformity with the Convention wherever possible; must exercise any judicial discretion compatibly with the Convention; and must ensure that its application of common law or equitable rules is compatible with the Convention.

hybrid Bill See BILL

hybrid power See POWER OF APPOINTMENT.

hypothecation n. 1. A mortgage granted by a ship's master to secure the repayment with interest, on the safe arrival of the ship at her destination, of money borrowed during a voyage as a matter of necessity (e.g. to pay for urgent repairs). The hypothecation of a ship itself, with or without cargo, is called bottomry; that of its cargo alone is respondentia. It is effected by a bond, and the bondholder is entitled to a maritime *lien. 2. An authority given to a banker, usually as a letter of hypothecation, to enable the bank to sell goods or property that have been pledged to it as security for a loan. It applies only when the goods remain in the possession of the pledgor.

passports; this request must be made in a nondiscriminatory way, which does not breach racial discrimination legislation.

Immigration Appeal Tribunal A tribunal appointed by the Lord Chancellor, under the Immigration Act 1971, to hear appeals against immigration and deportation decisions. It has a legally qualified chairman and is subject to the supervision of the *Council on Tribunals.

immoral contract A contract based on sexual immorality, such as a contract of prostitution. Such contracts are *illegal contracts on the grounds that they contravene *public policy.

immovables pl. n. Tangible things that cannot be physically moved, particularly land and buildings.

immunity n. Freedom or exemption from legal proceedings. Examples include the immunity of the sovereign personally from all legal proceedings (see ROYAL PREROGATIVE); the immunity of members of the House of Commons and the House of Lords from proceedings in respect of words spoken in debate (see PARLIAMENTARY PRIVILEGE); *judicial immunity; and the immunity from the jurisdiction of national courts enjoyed by members of diplomatic missions and by foreign sovereigns (see

DIPLOMATIC IMMUNITY; SOVEREIGN IMMUNITY).

imparlance n. Permission given to a defendant to delay his answer to the claimant's claim, to enable him to attempt to settle the claim amicably.

impeachable waste *Waste that results in liability on the part of the person who commits it. Thus when a tenant commits impeachable waste his landlord may sue him for damages or obtain an injunction to prevent him committing any further waste.

impeding apprehension or prosecution Giving assistance to a person one knows to be guilty of an *arrestable offence with the intention of preventing or delaying his arrest or prosecution (e.g. providing a hiding place or destroying evidence). There are also special offences of (1) agreeing not to disclose information that might help to convict or prosecute a criminal (see COMPOUNDING AN OFFENCE),

(2)refusing to aid a police officer when asked to help stop a breach of the peace,

(3)*obstructing a police officer, and (4) *wasting police time by giving them misleading information. See also ESCAPE.

imperfect gift See GIFT.

imperfect trust See EXECUTORY TRUST.

impersonation n. Pretending to be another person. It is an offence to impersonate a woman's husband in order to persuade her to have sexual intercourse (rape), to impersonate the holder of a Crown office in order to gain access to prohibited places, and to impersonate a police officer, a variety of public officials, a voter, or a juror. Obtaining property, services, or certain financial advantages through impersonation may amount to a crime of *deception.

implementation n. The process of bringing any piece of legislation into force. EU directives, which are not directly applicable (see COMMUNITY LEGISLATION), are implemented at national level by member states by Act of Parliament or regulation. In the UK this may be done by statute or by statutory instrument or regulation.

implied condition A term or obligation implied by law in a contract, any breach of which will entitle the innocent party not only to damages but to treat the contract as discharged (see In a contract of sale of goods there are

implied conditions that the seller has the right to sell the goods, that the goods will correspond with the contract description, and, in the case of sales in the course of business, that the goods are of *satisfactory quality and fit for the buyer's declared purpose.

implied contract A contract not created by express words but inferred by the courts either from the conduct of the parties or from some special relationship existing between them.

implied malice *Mens rea that the law considers sufficient for a crime, although there is no intention to commit that crime. The term is usually now used only in relation to murder, referring to the intention to cause *grievous bodily harm (see

MALICE AFORETHOUGHT).

implied term A provision of a contract not agreed to by the parties in words but either regarded by the courts as necessary to give effect to their presumed intentions or introduced into the contract by statute (as in the case of contracts for the sale of goods; see CAVEAT EMPTOR). An implied term may constitute either a *condition of the contract or a warranty; if it is introduced by statute it often cannot be expressly excluded. Compare EXPRESS TERM.

implied trust A trust that arises either from the presumed but unexpressed intention of the settlor or by operation of law. Equity imposes an obligation to create such trusts by inference from the facts, including the conduct or relationship of the parties. An implied trust may be subdivided into or overlap with *resulting trusts and *constructive trusts.

implied use See RESULTING USE.

impossibility n. A *general defence that arises when compliance with the criminal law is physically impossible. This is most likely to arise in the context of crimes of omission. Thus one cannot be found guilty of failing to report a road traffic accident of which one was unaware. However, under the Criminal Attempts Act 1981 one may be convicted of attempting the impossible (see ATTEMPT).

impossibility of performance The impossibility of carrying out a contract, which occurs, for example, when it relates to subject matter that does not exist. The event making fulfilment impossible may arise either before or after the contract is made. In the former case (e.g.if X agrees to sell Y a horse that, unknown to either, is already dead) the contract is void for *mistake. In the latter case (e.g. if the horse dies between contract and performance) the contract will be discharged under the doctrine of *frustration of contract.

impotence n. The inability of either partner to have normal sexual intercourse (see also CONSUMMATION OF A MARRIAGE). In the case of a married couple this is sometimes called canonical disability (i.e. a disability recognized by canon law, including that of the Roman Catholic Church, as a ground for annulment of the marriage). If the impotence is permanent and incurable, the marriage is voidable and either party may apply for a nullity decree. Impotence must be distinguished from *wilful refusal to consummate.

imprisonment n. See CUSTODY; SENTENCE; FALSE IMPRISONMENT; LIFE IMPRISONMENT.

improvement n. (of rented premises) An addition or alteration that improves the premises from the tenant's point of view; it does not necessarily have to increase the value of the premises. In the case of a lease that contains an obligation by the tenant to obtain the landlord's consent before making improvements, the landlord cannot withhold his consent unreasonably. He can, however, claim from the tenant any

expense or loss he suffers as a result and he can require the tenant, at the end of the tenancy, to put the premises back into the condition they were in before the improvement was carried out. When rented dwellings lack certain basic amenities, such as a bath, the local authority can require the landlord to provide these amenities and carry out other repairs and improvements after service of an *improvement notice. In the case of business tenancies and agricultural holdings, the tenant can claim compensation for improvements.

improvement notice 1. A local-authority notice requiring a person to provide a dwelling under his control with certain standard amenities (e.g. a bath). If he fails to do this the authority may do so at his expense. 2. A notice requiring any person responsible for a breach of the Health and Safety at Work Act 1974 (or associated legislation) to take steps to remedy the breach or prevent its repetition. Compare

PROHIBITION NOTICE.

imputability n. The principle that internationally illegal acts or omissions contributing to the damage to foreign property, and caused in some way by organs of the state apparatus, are attributable to the state and therefore incur that state's responsibility. Thus, there must have been state participation in the act before there can be *state responsibility for it.

imputation n. An allegation of misconduct or bad character made by an accused against the prosecutor or one of his witnesses. When this occurs the accused may (under the Criminal Evidence Act 1898), with *leave of the court, be cross-examined about his own *previous convictions and bad character. Under the Criminal Justice and Public Order Act 1994 allegations made against the character of a deceased victim may lead to cross-examination of the accused as to his character.

imputation of unchastity A statement imputing unchastity or adultery to a woman or girl, which is defamatory and actionable whether or not it has caused actual financial or material loss. See

imputation of unfitness or incompetence A statement calculated to disparage someone in his office, profession, calling, trade, or business, which is defamatory and actionable whether or not it has caused actual financial or material

loss. See SLANDER; DEFAMATION.

imputation system Formerly, a system of taxation applying to the payment of *corporation tax on the distributed profits of a company. In this system, which came into force in the UK in April 1973, that part of the tax paid by the company as *advance corporation tax (ACT) was imputed to the shareholders and their dividends are franked (see accordingly. ACT was abolished in April 1999.

imputed notice An *agent's knowledge of facts that the law presumes the person employing him (the *principal) to have, irrespective of his actual knowledge of those facts. A purchaser of land has imputed notice of all matters relating to the purchase of which his agent (e.g. a solicitor) has (or ought reasonably to have)

knowledge. See also ACTUAL NOTICE; CONSTRUCTIVE NOTICE: NOTICE.

inadmissible reason (in employment law) A reason for dismissing an employee that is based on his membership or participation in the activities of an *independent trade union or his refusal to become or remain a member of a union. Dismissal for an inadmissible reason is always treated as *unfair dismissal, and the employee may apply to an *employment tribunal regardless of his age and length of continuous employment. See also COMPENSATION.

inalienability n. See RULE AGAINST INALIENABILITY.

public but the public may be barred from the court or the hearing may continue in the judge's private room in certain circumstances; for example, when it is necessary for public safety or when a child gives evidence in a case involving indecency.

incapacity (incompetence) n. A lack of full legal competence in any respect; for example, the incapacity of mentally disordered persons to conclude valid contracts (see CAPACITY TO CONTRACT). A person suffering from incapacity is frequently referred to as a person under disability.

incapacity benefit A state benefit that replaced invalidity benefit and sickness benefit in April 1995. It is paid at three basic rates, the two highest of which are taken into account as taxable income. Short-term incapacity benefit is payable at the lower rate for the first 28 weeks of incapacity and at the higher rate for the

29th-52nd weeks. Long-term benefit is payable, at the highest rate, after 52 weeks. Those claiming the benefit must complete a questionnaire about the activities they can engage in; after 28 weeks they must undergo a medical test to assess their capacity for work-related activities as well as submitting a questionnaire. Doctors must certify in all cases the material supplied.

incest n. Sexual intercourse between a man and his mother, daughter, sister, halfsister, or granddaughter or between a woman over the age of 16 and her father, son, brother, half-brother, or grandfather. Even if both parties consent, incest is a criminal offence if the parties know of their relationship. It is punishable by up to seven years' imprisonment (or, with a girl under the age of 13, by a maximum sentence of life imprisonment), but no prosecution may be brought without the consent of the Director of Public Prosecutions. The relationships listed above include illegitimate relationships. It is a statutory offence for a man to incite a girl under the age of 16 to have incestuous intercourse with him, but being under 16, she would not be guilty of any crime if intercourse took place.

Inchmaree clause A clause frequently inserted in marine insurance policies to provide cover for a variety of risks that are not covered as *perils of the seas. It provides protection against such events as accidents in loading or discharging cargo or taking on fuel, bursting of boilers, breakage of shafts, and explosions on board ship or elsewhere. It also provides cover for negligence of the ship's master, officers, or crew.

inchoate adj. Incomplete. Certain acts, although not constituting a complete offence, are nonetheless prohibited by the criminal law because they constitute steps towards the complete offence. These inchoate offences include *incitement, *attempt, and *conspiracy. One may be guilty of inciting someone to commit the crime of incitement or of attempting to incite, but one cannot be guilty of incitement to conspire or of attempting to conspire.

incitement n. Persuading or attempting to persuade someone else to commit a crime. If the other person then actually carries out the criminal act, the inciter becomes a participator in the crime and is guilty of aiding and abetting it. If the other person does not carry out the crime, the person who attempted to persuade him to do so may nonetheless be guilty of the crime of incitement. Incitement may be by means of suggestion, persuasion, threats, or pressure, by words or by implication; for example, advertising an article for sale to be used to commit an offence may constitute incitement to commit that offence.

incitement to racial hatred See RACIAL HATRED.

income support An income-related benefit payable under the Social Security Acts to persons over 16 whose income and savings do not exceed a prescribed amount, and who are not working 16 or more hours a week, and (if applicable) whose spouses or cohabitants (see COHABITATION) are not working 24 hours or more a week, and who are incapable of or unavailable for work (for example, because they are disabled or a lone parent). lt replaced supplementary benefit from April 1988. Since October 1996 the unemployed who would formerly have been recipients of income support have received instead a *jobseeker's allowance.

income tax A tax on a person's wages or salary and on most other sources of income, including unearned income and the profits from an unincorporated business. The amount of tax is based on a person's entire income for the year, less certain allowances, on a progressive scale. The effect is that those with higher incomes pay higher rates of tax.

The allowances (for 2001-02) include a personal allowance of £4535; a children's tax credit of £5200, which may be shared between a child's parents; and pension contributions. The children's tax credit is restricted to 10%. Other reliefs are available to older taxpayers (over 65) and the blind.

The first £1880 of taxable income is charged at 10% (this is known as the starting rate). Taxable income from £1881 to £29,400 is charged at 22% (the basic rate). Any income over £29,400 is charged at 40% (the higher rate). Although assessed annually, in many cases tax is deducted at source, in particular by employers under the *Pay As You Earn (PAYE) system. Nonresidents in the UK are subject to income tax if their income originates in the UK, as are UK residents who receive income from abroad. However, there are agreements with many countries to give relief against double taxation. Certain income is exempt from tax, including interest on national savings certificates, some social security benefits, and redundancy payments up to

£30,000.

Income tax was introduced as a temporary measure in 1799. It is renewed annually in a Finance Act, which traditionally enacts the Chancellor of the Exchequer's Budget proposals. The types of taxable income are set out in the Income and Corporation Taxes Act 1988 under five schedules:

A: income from UK land;

C:public revenue dividends;

D:profits or gains from trades, professions, and vocations; interests, annuities and annual payments; income from securities and possessions outside the UK;

E:*emoluments from offices and employments; pensions;

F:dividends and distributions from UK companies.

incompetence n. See INCAPACITY.

incompletely constituted trust See EXECUTORY TRUST.

inconsiderate driving See CARELESS AND INCONSIDERATE DRIVING.

incorporation n. 1. The formation of an association that has corporate personality, i.e. a personality distinct from those of its members. A corporation (such as a company) has wide legal capacity (subject to the doctrine of *ultra vires): it can own property and incur debts. Company members have no liability to company creditors for such debts (though they may be under some liability to their company). An incorporated company has its own rights and liabilities and legal proceedings in respect of them should be brought by and against it in its own name (but see DERIVATIVE ACTION). lt can be convicted of crimes; when *mens rea is a requirement of the offence, the mens rea of the officers responsible may be attributed to the company. A company is usually incorporated by *registration under the Companies

Act 1985 but there are other methods (e.g. by royal charter or private Act of

Parliament). See also CERTIFICATE OF INCORPORATION; LIFTING THE VEIL. 2. See DOCTRINE OF

INCORPORATION.

incorporation by reference 1. Reference in a will to another document without which the will cannot be understood (the document then forms part of the will). For example, a will leaving a specified sum "to each of the persons listed in my notebook" incorporates the notebook. The document must be clearly identified in the will, in existence at the date of the will, and clearly referred to as being in existence at that date. 2. Reference to named contract terms, for example on the back of a railway ticket, saying where the terms can be seen for those who want to read them. This will often be sufficient to incorporate the terms by reference into the contract, although the other party may not have taken the opportunity to read the terms. However, there are risks in incorporation; for example, it is harder to enforce an exclusion of liability clause (see EXEMPTION CLAUSE) if the terms are merely incorporated by reference.

incorporeal hereditament See HEREDITAMENT.

incoterm n. An international trade term. Incoterms, the best known of which are *c.i.f. and *f.o.b., are used as an international shorthand in commercial agreements. A glossary of these terms, the latest edition of which is Incoterms 2000, is published by the International Chamber of Commerce. It sets out definitions of the various incoterms, which deal with such matters as which party to a contract is responsible for transport of the goods, who insures them in transit, and who arranges payment of customs duties.

incriminate vb. 1. To charge with a criminal offence. 2. To indicate involvement in the commission of a criminal offence. A witness in court need not answer a question if, in the judge's opinion, the answer might expose him to the danger of criminal prosecution. A witness does not have this protection when his answer might lead only to civil action against him.

incumbrance n. See ENCUMBRANCE.

indecency n. Conduct that the average man would find shocking or revolting. There are common-law offences of outraging public decency and conspiring to outrage public decency (see CONSPIRACY); examples might include staging an indecent exhibition, keeping a *brothel, or *indecent exposure. Indecency is a question of fact that is left in each case to the jury to decide. See also GROSS INDECENCY.

indecent assault An *assault or *battery in circumstances of indecency. Indecent assult is punishable by up to ten years' imprisonment. *Consent is normally a defence, except when the victim is under the age of 16. Touching or attempting to touch the genitals of another person without their consent would constitute an

indecent assault. See also DOLI CAPAX; GROSS INDECENCY; INDECENT EXPOSURE.

indecent exposure Exposing one's body in public in a way that outrages public decency. When the exposure (by a man or woman) goes far beyond the generally accepted standards of decency and at least two people could have seen it, it amounts to a common-law offence, even if no one was actually disgusted or upset; such conduct is also punishable under the Vagrancy Act 1824. If a man exposes his genitals to a woman, even in private, with the intention of insulting her, he is guilty of a statutory offence and is liable to imprisonment. Such conduct, if threatening or frightening, may also amount to an *indecent assault.

indefeasible adj. Incapable of being made *void.

indemnity n. An agreement by one person (X) to pay to another (Y) sums that are owed, or may become owed, to him by a third person (Z). It is not conditional on the third person defaulting on the payment, i.e. Y can sue X without first demanding payment from Z. If it is conditional on the third person's default (i.e. if Z remains the principal debtor and must be sued for the money first) it is not an indemnity but a *guarantee. Unlike a guarantee, an indemnity need not be evidenced in writing.

An indemnity insurance policy is taken out for the benefit of a mortgagee (lender) when a high proportion (often 80%) of the purchase price for a domestic property is borrowed. Such indemnity policies have been held by the courts not normally to be for the benefit of the mortgagor (borrower), although the mortgagor pays the premiums on the policy; only the mortgagee can make a claim. See also

INSURANCE.

indemnity basis A basis of *assessment of costs under which the receiving party recovers all costs incurred except any that have been unreasonably incurred or are of an unreasonable amount. The receiving party is given the benefit of any doubt on questions of reasonableness.

indenture n. (mainly historical) A deed, generally one creating or transferring an estate in land (e.g.a conveyance or a lease).

independent contractor A person or firm engaged to do a particular job of work, as opposed to a person under a *contract of employment. An independent contractor is his own master, bound to do the job he has contracted to do but having a discretion as to how to do it. A taxi-driver, for example, is the independent contractor of the passenger who hires him. A person who uses an independent contractor is not generally vicariously liable for torts committed by the contractor, but may be in exceptional cases; situations in which *vicarious liability may be incurred include those in which the contractor is employed in particularly hazardous activities, or to perform statutory duties, or to work on or over (but not merely near) the highway, or is specifically authorized to commit a negligent act.

Independent Housing Ombudsman A body set up under the Housing Act 1996, under the control of the *Housing Ombudsman, to ensure protection for housing association tenants against landlord mismanagement and to attempt to resolve disputes for housing association tenants.

independent trade union A trade union holding a certificate of independence issued by the *Certification Officer. A certificate will only be issued if the union is not under the domination or control of any employer, group of employers, or employers' association and is not liable to any interference from them tending towards such control. A union that is refused a certificate of independence may appeal to the *Employment Appeal Tribunal. Trade unions that do not hold a certificate of independence cannot conclude a collective agreement restricting employees' rights to strike and have no statutory right to certain information that employers must disclose to recognized independent trade unions (see DISCLOSURE OF INFORMATION). Only officials of independent trade unions have a statutory right to time off work to pursue union activities and duties. Rules regarding the dismissal of an employee for an *inadmissible reason and rules that prohibit employers from taking other action to deter employees from participating in a union only apply if the union holds a certificate of independence.

index maps Maps kept in the Land Registry showing the position and extent of

every registered estate in land. The index maps can be searched to find out if a particular piece of land has an estate registered in respect of it.

indictable offence An offence that may be tried on *indictment, i.e. by jury in the Crown Court. Most serious common-law offences are indictable (e.g.murder, rape) and many are created by statute. When statute creates an offence without specifying how it is to be tried, it is automatically an indictable offence. An attempt to commit an indictable offence is itself an indictable offence; the same is not true for a *summary offence. Some indictable offences, if not very serious, may be tried either by magistrates or on indictment (see OFFENCES TRIABLE EITHER WAY).

indictment n. A formal document accusing one or more persons of committing a specified *indictable offence or offences. It is read out to the accused at the trial. An indictment is in a particular form. It is headed with the name of the case and the place of trial. There is then a statement of offence, stating what crime has allegedly been committed, followed by particulars of offence, i.e. such details as the date and place of the offence, property stolen, etc. If the accused is charged with more than one offence, each allegation and charge appears in a separate paragraph called a count. Counts may, however, be framed in the alternative, i.e. two or more counts may charge different offences arising out of the same allegation of fact but the defendant may be convicted of only one of them; for example, when a defendant is charged as a principal in one count and as an accessory in another in respect of the

same incident. See also BILL OF INDICTMENT; TRIAL ON INDICTMENT.

indigenous peoples Those peoples and nations that have a historical continuity with pre-invasion and pre-colonial societies that developed on their territories and consider themselves distinct from other sectors of the societies now prevailing in those territories (or parts of them). Forming a non-dominant sector of the prevailing society, they exhibit a determination to preserve, develop, and transmit to future generations their ancestral territories, and their ethnic identity, as the basis of their continued existence as peoples, in accordance with their own cultural patterns, social institutions, and legal systems. Examples of indigenous peoples include the Sami (Lapps) in Scandinavia and the Cymry (Welsh) in the United Kingdom.

indirect evidence See CIRCUMSTANTIAL EVIDENCE.

Individual Savings Account (lSA) A type of savings account on which no tax is payable. There are three main types of property (components) that can be included in an ISA: cash, stocks and shares, and life assurance policies. These can be included all in one ISA - a maxi-ISA, or separately in mini-ISAs. In each tax year a taxpayer can invest in either one maxi-ISA (which must include stocks and shares) or up to three mini-ISAs - one each for cash, stocks and shares, and life assurance. No tax is payable on any of the income from ISA savings and investments, including dividends, interest, and bonuses, and no capital gains tax is payable on gains arising on ISA investments. The ISA manager will arrange for tax credits attached to dividends from UK companies to be paid into the ISA until 5 April 2004. The insurer does not have to pay tax on income or capital gains on investments (including claiming tax credits on dividends from UK companies) used to back ISA life assurance policies; no tax is payable when the policy pays out. Money can be withdrawn at any time without losing tax relief. The maximum that may be invested in ISAs in the tax year 2001-02 is £7000.

indivisible contract See PERFORMANCE OF CONTRACT. indorsement n. See ENDORSEMENT.