Business Rate Supplements Act 2009

27 Special introductory provision

(1) The chargeable period of a BRS must not begin before 1 April 2010.

(2) A levying authority may impose a BRS for the purpose of raising money for expenditure on a project beginning before the commencement of section 1 only if—

(a) the levying authority’s area is in England, and

(b) the chargeable period of the BRS begins on or before 1 April 2012.

(3) Any guidance given by the Secretary of State in anticipation of the passing of this Act or the commencement of a provision of this Act (“pre-commencement guidance”) may be relied on—

(a) for the purpose of imposing a BRS in reliance on subsection (2), and

(b) in the case of a BRS imposed in reliance on that subsection.

(4) Pre-commencement guidance is to be treated as given by the Secretary of State under section 26.

(5) Anything done in anticipation of the passing of this Act or the commencement of a provision of this Act is, in so far as it is done in reliance on and in accordance with pre-commencement guidance, to be treated as done in accordance with this Act.

(6) Sections 3(1)(b), 7(1) and 10(7) do not apply to a BRS that the Greater London Authority proposes to impose, or imposes, in reliance on subsection (2) if the chargeable period of the BRS begins on or before 1 April 2011.

(7) The Secretary of State may by regulations make other provision about—

(a) the exercise by the Greater London Authority of the power to impose a BRS in reliance on subsection (2);

(b) the operation of this Act in relation to a BRS imposed by the Authority in reliance on that subsection.

(8) The regulations may, in particular—

(a) confer or impose a function (which may include the exercise of a discretion) on the Greater London Authority, a lower-tier authority in relation to it or a functional body;

(b) disapply a provision of this Act;

(c) apply a provision of this Act with modifications.