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Non-Domestic Rating Act 2023

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3E+WIn section 47 (discretionary relief)—

(a)in subsection (1)(b)—

(i)omit “sections 43(4) to (6B) and 44 above, sections 45(4) to (4D) and 46 above,”;

(ii)for “Schedule 7A” substitute “Schedule 4ZA, 4ZB or 7A”;

(b)in subsection (5A), for “none of section 43(6) above, section 43(6B) above and subsection (5B) below applies” substitute “neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply”;

(c)in subsection (10) for “section 45A” substitute “paragraph 2 of Schedule 4ZB”.

Commencement Information

I1Sch. para. 3 in force at Royal Assent, see s. 19(1)(c)

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