(1)This Act extends to England and Wales only.
(2)The amendments made by this Act have effect in relation to financial years beginning on or after 1 April 2017; and accordingly any power to make regulations conferred by virtue of this Act includes power to make provision having effect in relation to times before the coming into force of this Act, provided that it does not increase any person's liability to non-domestic rates under Part 3 of the Local Government Finance Act 1988.
(3)In subsection (2) “financial year” means a period of 12 months beginning with 1 April.
(4)This Act may be cited as the Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018.