Citation, extent, application, commencement and interpretation
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Non-Domestic Rating (Small Business Rate Relief) (England) Regulations 2023.
(2) These Regulations extend to England and Wales and apply in relation to England only.
(3) These Regulations come into force on 1st April 2024.
(4) In these Regulations—
“A” has the meaning given in paragraph 10(2) of Schedule 4ZA to the Act;
“the Act” means the Local Government Finance Act 1988.