The Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023
Statutory Instruments
2023 No. 1250
Rating And Valuation, England
The Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023
Made 21st November 2023
Laid before Parliament 23rd November 2023
Coming into force 1st April 2024

The Secretary of State makes these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraphs 4(2)(a) and 10(6) of Schedule 4ZA to, the Local Government Finance Act 1988.
1988 c. 41. Schedule 4ZA was inserted by section 1 of the Non-Domestic Rating Act 2023 (c. 53). See paragraph 11 of Schedule 4ZA for the definition of “the appropriate national authority”. See section 146(6) for the definition of “prescribed”.