Local Government Finance Act 1988
This section has no associated Explanatory Memorandum
3. In section 45A(3)(a) of the Local Government Finance Act 1988(1) (unoccupied hereditaments: zero-rating), for “Schedule 18 to the Finance Act 2002(2)” substitute “Chapter 9 of Part 13 of the Corporation Tax Act 2010”.
(1)
1988 c. 41. Section 45A was inserted into the Local Government Finance Act 1988 by section 1(2) of the Rating (Empty Properties) Act 2007 (c. 9).
(2)
2002 c. 23. Schedule 18 was repealed by Part 1 of Schedule 3 to the Corporation Tax Act 2010.