Part 5

Non-domestic rates

Small business relief
61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 61 omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 14(3)