(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”.