Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018

Section 4

SCHEDULE E+W CONSEQUENTIAL AMENDMENTS

Government Finance Act 1988 E+W

1 E+W Part 3 of the Local Government Finance Act 1988 (non-domestic rating) is amended as follows.

2 E+W In section 47 (discretionary relief), in subsection (1)(b), for “(4B)” substitute “ (4D) ”.

3 (1) Section 57A (transitional provision for 2005 onwards: England) is amended as follows. E+W

(2) In subsection (2)(a), for “or 54” substitute “ , 54 or 54ZA ”.

(3) In subsection (3)(b)—

(a) for “(4B)” substitute “ (4D) ”;

(b) for “or section 54(4) to (7) above” substitute “ section 54(4) to (7) above, or section 54ZA above ”.

4 (1) Section 58 (special provision for 1995 onwards) is amended as follows. E+W

(2) In subsection (2)(a), for “or 54” substitute “ , 54 or 54ZA ”.

(3) In subsection (3)(b)—

(a) for “(4B)” substitute “ (4D) ”;

(b) for “or section 54(4) to (7) above” substitute “ section 54(4) to (7) above, or section 54ZA above ”.

5 E+W In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “or 54” substitute “ , 54 or 54ZA ”.

6 E+W In section 67 (interpretation: other provisions), in subsection (7)—

(a) for “43(6)” substitute “ 43(4F) and (6), 45(4D) ”;

(b) for “47(2)” substitute “ 54ZA ”.

7 E+W In section 143 (orders and regulations)—

(a) in subsection (3), for “(3A)” substitute “ (3ZA) ”;

(b) after subsection (3) insert—

“(3ZA) The power to make regulations under section 43(4G), 45(4F) or 54ZA(5) is exercisable by statutory instrument, and a statutory instrument containing any such regulations (whether alone or with other provision) may not be made—

(a) in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;

(b) in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of the National Assembly for Wales.”

Business Rate Supplements Act 2009 E+W

8 (1) The Business Rate Supplements Act 2009 is amended as follows. E+W

(2) In section 13 (chargeable amount)—

(a) after subsection (3) insert—

“(3A) If section 43(4F) of the 1988 Act (telecommunications infrastructure) applies, the amount is calculated by using the formula—

”;

(b) after subsection (6) insert—

“(6A) If section 45(4D) of the 1988 Act (telecommunications infrastructure) applies, the amount is calculated by using the formula—

”;

(c) in subsection (9)—

(i) after “43(4B),” insert “ (4F), ”;

(ii) after “45(4A)” insert “ or (4D) ”.

(3) In section 14 (chargeable amount: supplementary), in subsection (5)—

(a) for “ “E” has the meaning that it has” substitute “ “E” and “F” have the meaning that they have”;

(b) for “ “N” has the meaning that it has” substitute “ “N” and “T” have the meaning that they have”.