Discretionary relief E+W

4 Local rating: discretionary relief E+W

(1) Section 47 of the Act (discretionary relief) is amended as follows.

(2) After subsection (6) insert—

“(6A) A decision under subsection (3) by a billing authority in England is invalid as regards a day if—

(a) the day falls before the end of the financial year beginning on 1 April 2022, and

(b) the decision is made more than six months after the end of the financial year in which the day falls.”

F1 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 4(3) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(d), Sch. para. 7(2)

Commencement Information

I1 S. 4 in force at Royal Assent, see s. 19(1)(a)