Local Government Finance (Wales) Act 2024

Local Government Finance Act 1988 (c. 41)

13 (1) The 1988 Act is amended as follows.

(2) In Schedule 9—

(a) before paragraph 5, in the italic heading, omit “valuation officer or”;

(b) in paragraph 5, omit sub-paragraphs (1), (1A), (2) and (4);

(c) before paragraph 5ZC, in the italic heading, omit “: England”;

(d) before paragraph 5A, in the italic heading, omit “valuation officer or”;

(e) in paragraph 5A—

(i) in sub-paragraph (1), for “paragraph 5” substitute “paragraph 5(1B)” and omit “(2) or”;

(ii) in sub-paragraph (2), for “valuation officer or, as the case may be, billing authority concerned” substitute “billing authority”;

(iii) in sub-paragraph (2)(a), omit “(2) or”;

(iv) in sub-paragraph (3), omit “(2) or”;

(v) in sub-paragraph (4), for “paragraph 5” substitute “paragraph 5(1B)”;

(vi) in sub-paragraph (5)(a), for “paragraph 5” substitute “paragraph 5(1B)”;

(f) in paragraph 5B, omit “valuation officer or, as the case may be,”;

(g) before paragraph 5BD, in the italic heading, omit “: England”;

(h) in paragraph 5BE, for sub-paragraph (5) substitute—

“(5) In this paragraph “valuation tribunal” means—

(a) for the purposes of an appeal relating to a hereditament situated in England, the Valuation Tribunal for England;

(b) for the purposes of an appeal relating to a hereditament situated in Wales, a valuation tribunal established under paragraph 1 of Schedule 11.”;

(i) before paragraph 5C, in the italic heading, omit “valuation officer or”;

(j) in paragraph 5C(6)(a), omit “(2) or”;

(k) in paragraph 5D(1), for paragraphs (a) and (b) substitute “be recovered by the billing authority concerned as a civil debt due to the authority”;

(l) in paragraph 5E—

(i) in sub-paragraph (1), for “paragraphs 5ZC, 5ZD or 5A” substitute “paragraph 5ZC or 5ZD”, and after “above” insert “in relation to a hereditament situated in England”;

(ii) after sub-paragraph (1) insert—

“(1A) Any sums received by a valuation officer by way of a penalty under paragraph 5ZC or 5ZD in relation to a hereditament situated in Wales must be paid into the Welsh Consolidated Fund.”;

(m) in paragraph 5F(A1), for “Secretary of State” substitute “appropriate national authority”;

(n) in paragraph 5FB, for “Secretary of State” substitute “appropriate national authority”;

(o) in paragraph 5H, for “4M, 5, 5ZA, 5ZC or 5A” substitute “4M, 5ZA or 5ZC”.

(3) In Schedule 11—

(a) in paragraph 2, after sub-paragraph (c) insert—

“(cza) paragraph 5BB of Schedule 9;

(czb) paragraph 5BE of Schedule 9;”;

(b) after paragraph 11(1) insert—

“(1A) Regulations under paragraph 1 may also include provision that an appeal lies to the Upper Tribunal in respect of a decision or order given or made by a tribunal established under that paragraph on an appeal under paragraph 5C or 6AA of Schedule 9.”;

(c) in paragraph 11, in sub-paragraph (1A) (as inserted by paragraph (b)) before “5C or 6AA” insert “5BB, 5BE,”.