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Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018

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Section 4

SCHEDULEE+WCONSEQUENTIAL AMENDMENTS

This schedule has no associated Explanatory Notes

Government Finance Act 1988E+W

1Part 3 of the Local Government Finance Act 1988 (non-domestic rating) is amended as follows.E+W

2In section 47 (discretionary relief), in subsection (1)(b), for “(4B)” substitute “ (4D) ”.E+W

3(1)Section 57A (transitional provision for 2005 onwards: England) is amended as follows.E+W

(2)In subsection (2)(a), for “or 54” substitute “ , 54 or 54ZA ”.

(3)In subsection (3)(b)—

(a)for “(4B)” substitute “ (4D) ”;

(b)for “or section 54(4) to (7) above” substitute “ section 54(4) to (7) above, or section 54ZA above ”.

4(1)Section 58 (special provision for 1995 onwards) is amended as follows.E+W

(2)In subsection (2)(a), for “or 54” substitute “ , 54 or 54ZA ”.

(3)In subsection (3)(b)—

(a)for “(4B)” substitute “ (4D) ”;

(b)for “or section 54(4) to (7) above” substitute “ section 54(4) to (7) above, or section 54ZA above ”.

5In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “or 54” substitute “ , 54 or 54ZA ”.E+W

6In section 67 (interpretation: other provisions), in subsection (7)—E+W

(a)for “43(6)” substitute “ 43(4F) and (6), 45(4D) ”;

(b)for “47(2)” substitute “ 54ZA ”.

7In section 143 (orders and regulations)—E+W

(a)in subsection (3), for “(3A)” substitute “ (3ZA) ”;

(b)after subsection (3) insert—

(3ZA)The power to make regulations under section 43(4G), 45(4F) or 54ZA(5) is exercisable by statutory instrument, and a statutory instrument containing any such regulations (whether alone or with other provision) may not be made—

(a)in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;

(b)in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of the National Assembly for Wales.

Business Rate Supplements Act 2009E+W

8(1)The Business Rate Supplements Act 2009 is amended as follows.E+W

(2)In section 13 (chargeable amount)—

(a)after subsection (3) insert—

(3A)If section 43(4F) of the 1988 Act (telecommunications infrastructure) applies, the amount is calculated by using the formula—

(b)after subsection (6) insert—

(6A)If section 45(4D) of the 1988 Act (telecommunications infrastructure) applies, the amount is calculated by using the formula—

(c)in subsection (9)—

(i)after “43(4B),” insert “ (4F), ”;

(ii)after “45(4A)” insert “ or (4D) ”.

(3)In section 14 (chargeable amount: supplementary), in subsection (5)—

(a)for “ “E” has the meaning that it has” substitute “ “E” and “F” have the meaning that they have”;

(b)for “ “N” has the meaning that it has” substitute “ “N” and “T” have the meaning that they have”.

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