Non-Domestic Rating Act 2023 (c. 53)

Administration etc E+W

5 Frequency with which lists are compiled E+W

(1) In section 41(2A) of the Act (local non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.

(2) In section 52(2A) of the Act (central non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.

(3) In section 57A(13) of the Act (transitional provision for 2005 onwards: England), for paragraph (a) substitute—

“(a) a relevant period is—

(i) each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and

(ii) a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;”.

Commencement Information

I1 S. 5 in force at Royal Assent, see s. 19(1)(a)