PART 4Non-domestic rates etc

Non-domestic rates

70Small business relief

1

Section 43 of the Local Government Finance Act 1988 (liability to non-domestic rates) is amended as follows.

2

In subsection (4B)(a) (small business relief: England) omit—

a

sub-paragraph (i) (maximum rateable value of hereditament), and

b

sub-paragraph (iii) (requirement for application).

3

Omit subsection (4C) (form and content of application).

4

In subsection (4D) (offence of making false application)—

a

after “If” insert “the ratepayer makes an application in order to satisfy a condition prescribed under subsection (4B)(a)(ii) above and”,

b

in paragraph (a) for “an application under subsection (4B)(a)(iii) above” substitute “the application”, and

c

in paragraph (b) for “such an” substitute “the”.