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(1)This Act may be cited as the Rates Act 1984.
(2)In this Act—
" financial year " means a period of twelve months beginning with 1st April;
"grant-related expenditure", "Rate Support Grant Report " and " total expenditure " have the same meaning as in Part VI of the [1980 c. 65.] Local Government, Planning and Land Act 1980 and " relevant expenditure " has the meaning given in section 54 of that Act;
" the proper officer " shall be construed in accordance with section 270(3) of the Local Government Act 1972 ;
" rate " means the general rate except that in the case of the City of London it includes the poor rate.
(3)This Act extends to England and Wales only.
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