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As a consequence of the introduction on 1st April 1990 of the new community charges and non-domestic rating systems, section 117(1) of the Local Government Finance Act 1988 provides that the General Rate Act 1967 ceases to have effect after 31st March 1990. These Regulations continue the provisions of that Act, other than those specified in Schedule 1 to the Regulations, for the limited purposes mentioned in regulation 3.
Regulation 4 continues the effect of the provisions listed in Schedule 2 (which would otherwise cease to have effect on 1st April 1990) for the limited purposes specified in that regulation.
Regulation 5 provides for the revocation of the statutory instruments listed in Schedule 3, which would otherwise cease to have effect on 1st April 1990.
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