10. Where a billing authority has made a decision that section 47 of the Local Government Finance Act 1988(1) (discretionary relief) applies in relation to a hereditament and a chargeable day for a period, and that period includes days on or after 1st April 2012, that decision shall have effect from 1st April 2012 as if made under section 47 of the Local Government Finance Act 1988 as amended by section 69 of the Act.
1988 c. 41. Section 47 was amended by Schedule 5 to the Local Government and Housing Act 1989 (c. 42), Schedule 13 to the Local Government Finance Act 1992 (c. 14), Schedule 1 to the Local Government and Rating Act 1997 (c. 29), Schedule 1 to the Corporation Tax Act 2010 (c. 4), section 2 of the Rating (Former Agricultural Premises and Rural Shops) Act 2001 (c. 14), Schedule 7 to the Local Government Act 2003 (c. 26) and section 69 of the Localism Act 2011.