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Status:
Point in time view as at 17/09/2024. This version of this provision is prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
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Prospective
8Discretionary relief: time limitE+W
This section has no associated Explanatory Notes
(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).
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