Local Government Finance (Wales) Act 2024

Local Government Finance Act 1988 (c. 41) E+W

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,”.

Commencement Information

I1 Sch. para. 13(3)(b) in force at 17.9.2024, see s. 23(1)