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Local Government Finance Act 1988

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117 Rates and precepts: abolition. E+W

(1)The M1General Rate Act 1967 shall not have effect as regards any time after 31 March 1990.

(2)As regards any time after 31 March 1990 the Common Council shall have no power to make or levy a rate under section 15 or 18 of the M2City of London (Union of Parishes) Act 1907, the M3City of London (Tithes and Rates) Act 1910 or section 68(1) of the M4London Government Act 1963 (general rate, poor rate and St. Botolph tithe rate).

(3)Neither the sub-treasurer of the Inner Temple nor the under-treasurer of the Middle Temple shall have power to make or levy a rate as regards any time after 31 March 1990.

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In subsection (6) below “levying body” means any body which—

(a)is established by or under an Act,

(b)apart from subsection (6) below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and

(c)is not a precepting authority F2... , [F3or combined fire authority].

(6)In respect of any chargeable financial year no levying body shall have power under the Act concerned to issue a precept to, make a levy on or have its expenses paid by the council concerned.

(7)In subsections (5) and (6) above “Act” includes a private or local Act.

(8)The Secretary of State may make regulations providing that the preceding provisions of this section shall have effect subject to prescribed savings.

Textual Amendments

F1S. 117(4) repealed (1.4.1993) by S.I. 1993/616, art. 2, Sch. 1 Pt. I

F3Words in s. 117(5)(c) substituted (1.4.2005) by virtue of Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 305(b); S.I. 2005/910, art. 3(y)

Modifications etc. (not altering text)

C1S. 117 excluded by S.I. 1990/70, reg. 13

S. 117 restricted (11.12.1992) by S.I. 1992/2903, reg. 12

C2S. 117(1) excluded by S.I. 1989/440, art. 6(2)(4) and S.I. 1990/777, regs. 3, 4(1)

C3S. 117(6) excluded by S.I. 1990/777, reg. 4(2)

Marginal Citations

M21907 c. cx1.

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