Non-Domestic Rating Act 1993

1993 CHAPTER 17

An Act to make further provision with respect to non-domestic rating for the period beginning with 1st April 1993 and ending with 31st March 1995; and for connected purposes.

[27th May 1993]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

1 Limit on increase in non-domestic rates for 1993 financial year

(1) The provisions of subsections (3) and (4) below have effect for setting at 100, for the financial year beginning in 1993, the value of X in the formula in paragraph 5(2) of Schedule 7A to the [1988 c. 41.] Local Government Finance Act 1988, being a formula relevant to the determination of the non-domestic rates for certain hereditaments.

(2) In this Act—

(a) “the 1988 Act” means the Local Government Finance Act 1988;

(b) “the 1992 Act” means the [1992 c. 46.] Non-Domestic Rating Act 1992; and

(c) “financial year” has the same meaning as in the 1988 Act.

(3) In paragraph 5 of Schedule 7A to the 1988 Act, at the end of sub-paragraph (2A) (as set out in section 2(1) of the 1992 Act) there shall be added the words “and for that beginning in 1993”.

(4) In subsection (2) of section 2 of the 1992 Act (amendment of the [S.I. 1990/2329.] Non-Domestic Rating (Transitional Period) (Amendment and Further Provision) Regulations 1990) in paragraph (a) after the words “beginning in 1992” there shall be inserted “or that beginning in 1993”.

(5) For the purpose of making similar provision in relation to certain hereditaments shown in a central non-domestic rating list, the formula in each of the following, namely—

(a) article 9 of the [S.I. 1989/2471.] British Gas plc (Rateable Values) Order 1989,

(b) article 9(3) of the [S.I. 1989/2475.] Electricity Supply Industry (Rateable Values) Order 1989,

(c) article 12(3) of the [S.I. 1989/2477.] Railways (Rateable Values) Order 1989, and

(d) article 9(3) of the [S.I. 1989/2479.] Water Undertakers (Rateable Values) Order 1989,

shall have effect in relation to the financial year beginning in 1993 as if for the figure “1.2” there were substituted the figure “1”.

2 Non-domestic rating: transitional pooling

The modifications of Schedule 8 to the 1988 Act (non-domestic rating: pooling) made by sections 4 and 5 of the 1992 Act shall have effect, in relation to the financial year beginning in 1994, as if in paragraph 9(3A)(a) of that Schedule (as set out in section 4 of the 1992 Act) after the words “the Non-Domestic Rating Act 1992” there were inserted the words “and the Non-Domestic Rating Act 1993”.

3 Financial provisions

There shall be paid out of money provided by Parliament any increase attributable to this Act in the sums payable out of money so provided under the 1988 Act.

4 Subordinate legislation

Regulations or orders may be made under any provision of the 1988 Act for the purposes of giving effect to, or in consequence of, any provision of this Act; and any such regulations or orders (including in particular regulations under paragraph 4 of Schedule 8 to that Act) may have retrospective effect.

5 Effect of certain modifications

(1) Any provision of this Act that an enactment shall have effect with modifications shall be taken, if the context so requires, to include provision that the enactment shall be deemed always to have had effect with those modifications.

(2) Where at any time before the commencement of section 1 above a person’s right to pay any non-domestic rates by instalments has been forfeited in pursuance of—

(a) regulation 8 (failure to pay instalments) of the [S.I. 1989/1058.] Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, or

(b) regulation 8 (failure to pay instalments) of the [S.I. 1989/2260.] Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989,

nothing in that section as read with subsection (1) above shall be taken as reviving that right.

(3) In this section “enactment” includes any provision made under the 1988 Act.

6 Short title, commencement and extent

(1) This Act may be cited as the Non-Domestic Rating Act 1993.

(2) This Act shall come into force on such day as the Secretary of State may by order made by statutory instrument appoint; and different days may be appointed for different provisions or for different purposes.

(3) This Act extends to England and Wales only.