Non-Domestic Rating Act 2023

Final provisions

16 Meaning of “the Act”

In this Act, “the Act” means the Local Government Finance Act 1988.

17 Consequential provision

(1) In the Schedule—

(a) Part 1 contains provision consequential on sections 1 to 3;

(b) Part 2 contains provision consequential on sections 5 and 6;

(c) Part 3 contains provision consequential on section 8;

(d) Part 4 contains provision consequential on sections 12 and 13;

(e) Part 5 contains provision consequential on section 15.

(2) The appropriate national authority may by regulations made by statutory instrument make further provision that is consequential on this Act.

(3) In subsection (2), “the appropriate national authority” means—

(a) in relation to England, the Secretary of State;

(b) in relation to Wales, the Welsh Ministers.

(4) The power of the Secretary of State to make regulations under subsection (2) may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under an Act passed before, or in the same session of Parliament as, this Act.

(5) The power of the Welsh Ministers to make regulations under subsection (2) may, in particular, be exercised by amending, repealing, revoking or otherwise modifying any provision made by or under primary legislation passed or made before, or in the same session of Parliament as, this Act.

(6) A statutory instrument containing regulations made by the Secretary of State under subsection (2) that amend or repeal provision made by an Act may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.

(7) Any other statutory instrument containing regulations made by the Secretary of State under subsection (2) is subject to annulment in pursuance of a resolution of either House of Parliament.

(8) A statutory instrument containing regulations made by the Welsh Ministers under subsection (2) that amend or repeal provision made by primary legislation may not be made unless a draft of the instrument has been laid before and approved by a resolution of Senedd Cymru.

(9) Any other statutory instrument containing regulations made by the Welsh Ministers under subsection (2) is subject to annulment in pursuance of a resolution made by Senedd Cymru.

(10) In this section, “primary legislation” means—

(a) an Act of Parliament;

(b) a Measure or Act of the National Assembly for Wales or an Act of Senedd Cymru.

18 Extent

(1) Subject to subsection (2), this Act extends to England and Wales.

(2) Section 11 also extends to Northern Ireland.

19 Commencement and application

(1) The following provisions come into force on the day on which this Act is passed—

(a) sections 1 to 6, 9, 14, 15(3)(b) and (c)(i), 16, 17(1)(a) and (2) to (10), 18, and 20,

(b) this section, and

(c) Parts 1 and 2 of the Schedule.

(2) The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—

(a) sections 1 to 3, and

(b) Part 1 of the Schedule.

(3) Sections 7 and 11 come into force at the end of the period of two months beginning with the day on which this Act is passed.

(4) The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—

(a) sections 10, 12 and 13(2), (4) and (6) (and section 13(1) so far as relating to those subsections), and

(b) paragraphs 39(a), 46, 49(c) and (d), 50 and 53(a) of Part 4 of the Schedule (and section 17(1)(d) and paragraph 40 of the Schedule so far as relating to those paragraphs).

(5) Section 15(3)(a), (c)(ii), (d) and (4) (and section 15(1) so far as relating to those subsections) come into force in accordance with provision contained in regulations by the Welsh Ministers.

(6) The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.

(7) The appropriate national authority may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act.

(8) The power to make regulations under subsection (7) includes power to make different provision for different purposes.

(9) A power to make regulations under this section is exercisable by statutory instrument.

(10) In this section—

• “the appropriate national authority” means—

  (a)

  in relation to England, the Secretary of State;

  (b)

  in relation to Wales, the Welsh Ministers;

• “financial year” means a period of 12 months beginning with 1 April.

20 Short title

This Act may be cited as the Non-Domestic Rating Act 2023.