4Extent, application and short title

(1)

This Act extends to England and Wales.

(2)

The amendments made by this Act have effect in relation to financial years beginning on or after 1 April 2020.

(3)

In subsection (2), “financial year” means a period of 12 months beginning with 1 April.

(4)

This Act may be cited as the Non-Domestic Rating (Public Lavatories) Act 2021.