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PART 1E+WNON-DOMESTIC RATING

Prospective

Discretionary reliefE+W

8Discretionary relief: time limitE+W

(1)Section 47 of the 1988 Act is amended as follows.

(2)After subsection (6A), insert—

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

(a)the day falls before the end of the financial year beginning on 1 April 2023, and

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

(3)Omit subsection (7).

Commencement Information

I1S. 8 in force at 16.11.2024, see s. 23(2)(d)