Economic measures
29Postponement of compilation of English rating lists to 2017
1
Section 41 of the Local Government Finance Act 1988 (local rating lists) is amended in accordance with subsections (2) to (5).
2
In subsection (2) (list to be compiled on 1 April 1990 and every five years thereafter), at the end insert “
, subject to subsection (2A).
”
3
After that subsection insert—
2A
In the case of a billing authority in England—
a
subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
b
a list must instead be compiled on 1 April 2017 and on 1 April in every fifth year afterwards.
4
In subsection (3) (list to remain in force until the next one is compiled five years later) omit “five years later”.
5
In subsection (7) (expiry of five year period not to detract from duty to maintain list) omit “five year”.
6
Section 52 of the Local Government Finance Act 1988 (central rating lists) is amended in accordance with subsections (7) to (10).
7
In subsection (2) (list to be compiled on 1 April 1990 and every five years thereafter), at the end insert “
, subject to subsection (2A).
”
8
After that subsection insert—
2A
In the application of this section to England—
a
subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
b
a list must instead be compiled on 1 April 2017 and on 1 April in every fifth year afterwards.
9
In subsection (3) (list to remain in force until the next one is compiled five years later) omit “five years later”.
10
In subsection (7) (expiry of five year period not to detract from duty to maintain list) omit “five year”.