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Local Government Finance Act 1988
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Changes to legislation:
Local Government Finance Act 1988, Section 146 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 146:
- s. 52A inserted by 2023 c. 53 s. 8
- s. 54(7A) inserted by 2023 c. 53 Sch. para. 34
- s. 63A(1A) inserted by 2023 c. 53 s. 12(1)
- s. 63E inserted by 2023 c. 53 s. 12(2)
- s. 67(8A)(8B) inserted by 2023 c. 53 Sch. para. 37(a)
- s. 143(9AZB) inserted by 2023 c. 53 Sch. para. 39(a)
- Sch. 4ZA para. 10(9A) inserted by 2024 asc 6 s. 11(2)(d)
- Sch. 4ZB para. 2(3)-(8) inserted by 2024 asc 6 s. 6(3)
- Sch. 5A para. 8 inserted by 2023 c. 53 Sch. para. 38
- Sch. 7 Pt. A2 inserted by 2024 asc 6 s. 10
- Sch. 9 para. 4J(4)(c) and word inserted by 2024 asc 6 s. 12(4)(b)
- Sch. 9 para. 5ZC(4A) inserted by 2024 asc 6 s. 12(6)
- Sch. 9 para. 5E(1A) inserted by 2024 asc 6 Sch. para. 13(2)(l)(ii)
- Sch. 9 para. 4B-4H and cross-heading inserted by 2023 c. 53 s. 13(2)
- Sch. 9 para. 4I-4M and cross-heading inserted by 2023 c. 53 s. 13(3)
- Sch. 9 para. 5BA-5BC and cross-heading inserted by 2023 c. 53 s. 13(6)
- Sch. 9 para. 5BD-5BF and cross-heading inserted by 2023 c. 53 s. 13(7)
- Sch. 9 para. 5CA and cross-heading inserted by 2023 c. 53 Sch. para. 46
- Sch. 9 para. 5CB inserted by 2023 c. 53 Sch. para. 47
- Sch. 9 para. 5F(1A)(1B) inserted by 2023 c. 53 Sch. para. 49(c)
- Sch. 9 para. 5F(A1) inserted by 2023 c. 53 Sch. para. 49(a)
- Sch. 9 para. 5FA inserted by 2023 c. 53 Sch. para. 50
- Sch. 9 para. 5FB inserted by 2023 c. 53 Sch. para. 51
- Sch. 9 para. 5ZA 5ZB and cross-heading inserted by 2023 c. 53 s. 13(4)
- Sch. 9 para. 5ZC-5ZF and cross-heading inserted by 2023 c. 53 s. 13(5)
- Sch. 9 para. 7B inserted by 2023 c. 53 s. 10
- Sch. 9 para. 5BE(5) substituted by 2024 asc 6 Sch. para. 13(2)(h)
- Sch. 9 para. 4J(4)(a) word omitted by 2024 asc 6 s. 12(4)(a)
- Sch. 9 para. 5ZC cross-heading word omitted by 2024 asc 6 Sch. para. 13(2)(c)
- Sch. 9 para. 5BD cross-heading word omitted by 2024 asc 6 Sch. para. 13(2)(g)
- Sch. 9 para. 4l cross-heading words omitted by 2024 asc 6 s. 12(2)
- Sch. 9 para. 4I words omitted by 2024 asc 6 s. 12(3)(a)
- Sch. 9 para. 4M(1) words omitted by 2024 asc 6 s. 12(5)
- Sch. 9 para. 4I(a) words substituted by 2024 asc 6 s. 12(3)(b)
- Sch. 9 para. 4I(b) words substituted by 2024 asc 6 s. 12(3)(c)
- Sch. 9 para. 5F(A1) words substituted by 2024 asc 6 Sch. para. 13(2)(m)
- Sch. 9 para. 5FB words substituted by 2024 asc 6 Sch. para. 13(2)(n)
- Sch. 11 para. 2(cza)(czb) inserted by 2024 asc 6 Sch. para. 13(3)(a)
- Sch. 11 para. 11(1A) words inserted by 2024 asc 6 Sch. para. 13(3)(c)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 52A inserted by 2023 c. 53 s. 8
- s. 54(7A) inserted by 2023 c. 53 Sch. para. 34
- s. 63A(1A) inserted by 2023 c. 53 s. 12(1)
- s. 63E inserted by 2023 c. 53 s. 12(2)
- s. 67(8A)(8B) inserted by 2023 c. 53 Sch. para. 37(a)
- s. 143(9AZB) inserted by 2023 c. 53 Sch. para. 39(a)
- Sch. 4ZA para. 10(9A) inserted by 2024 asc 6 s. 11(2)(d)
- Sch. 4ZB para. 2(3)-(8) inserted by 2024 asc 6 s. 6(3)
- Sch. 5A para. 8 inserted by 2023 c. 53 Sch. para. 38
- Sch. 7 Pt. A2 inserted by 2024 asc 6 s. 10
- Sch. 9 para. 4J(4)(c) and word inserted by 2024 asc 6 s. 12(4)(b)
- Sch. 9 para. 5ZC(4A) inserted by 2024 asc 6 s. 12(6)
- Sch. 9 para. 5E(1A) inserted by 2024 asc 6 Sch. para. 13(2)(l)(ii)
- Sch. 9 para. 4B-4H and cross-heading inserted by 2023 c. 53 s. 13(2)
- Sch. 9 para. 4I-4M and cross-heading inserted by 2023 c. 53 s. 13(3)
- Sch. 9 para. 5BA-5BC and cross-heading inserted by 2023 c. 53 s. 13(6)
- Sch. 9 para. 5BD-5BF and cross-heading inserted by 2023 c. 53 s. 13(7)
- Sch. 9 para. 5CA and cross-heading inserted by 2023 c. 53 Sch. para. 46
- Sch. 9 para. 5CB inserted by 2023 c. 53 Sch. para. 47
- Sch. 9 para. 5F(1A)(1B) inserted by 2023 c. 53 Sch. para. 49(c)
- Sch. 9 para. 5F(A1) inserted by 2023 c. 53 Sch. para. 49(a)
- Sch. 9 para. 5FA inserted by 2023 c. 53 Sch. para. 50
- Sch. 9 para. 5FB inserted by 2023 c. 53 Sch. para. 51
- Sch. 9 para. 5ZA 5ZB and cross-heading inserted by 2023 c. 53 s. 13(4)
- Sch. 9 para. 5ZC-5ZF and cross-heading inserted by 2023 c. 53 s. 13(5)
- Sch. 9 para. 7B inserted by 2023 c. 53 s. 10
- Sch. 9 para. 5BE(5) substituted by 2024 asc 6 Sch. para. 13(2)(h)
- Sch. 9 para. 4J(4)(a) word omitted by 2024 asc 6 s. 12(4)(a)
- Sch. 9 para. 5ZC cross-heading word omitted by 2024 asc 6 Sch. para. 13(2)(c)
- Sch. 9 para. 5BD cross-heading word omitted by 2024 asc 6 Sch. para. 13(2)(g)
- Sch. 9 para. 4l cross-heading words omitted by 2024 asc 6 s. 12(2)
- Sch. 9 para. 4I words omitted by 2024 asc 6 s. 12(3)(a)
- Sch. 9 para. 4M(1) words omitted by 2024 asc 6 s. 12(5)
- Sch. 9 para. 4I(a) words substituted by 2024 asc 6 s. 12(3)(b)
- Sch. 9 para. 4I(b) words substituted by 2024 asc 6 s. 12(3)(c)
- Sch. 9 para. 5F(A1) words substituted by 2024 asc 6 Sch. para. 13(2)(m)
- Sch. 9 para. 5FB words substituted by 2024 asc 6 Sch. para. 13(2)(n)
- Sch. 11 para. 2(cza)(czb) inserted by 2024 asc 6 Sch. para. 13(3)(a)
- Sch. 11 para. 11(1A) words inserted by 2024 asc 6 Sch. para. 13(3)(c)
146 Interpretation: other provisions.E+W+S
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Unless the context otherwise requires, a levy is a levy under regulations made under section 74 above, and a levying body is a body with power to issue a levy under those regulations.
(3)A special levy is a special levy under regulations made under section 75 above.
(4)The Common Council is the Common Council of the City of London.
(5)The Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.
[F2(5A)Unless the context otherwise requires, “information” includes accounts, estimates and returns.]
(6)“Prescribed”, in the context of an order or regulations, means prescribed by the order or regulations.
(7)This section and sections 144 and 145 above apply for the purposes of this Act.
Textual Amendments
F1S. 146(1) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 82, Sch.14
F2S. 146(5A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 75
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