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Non-Domestic Rating Act 2023
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4Local rating: discretionary reliefE+W
This section has no associated Explanatory Notes
(1)Section 47 of the Act (discretionary relief) is amended as follows.
(2)After subsection (6) insert—
“(6A)A decision under subsection (3) by a billing authority in England is invalid as regards a day if—
(a)the day falls before the end of the financial year beginning on 1 April 2022, and
(b)the decision is made more than six months after the end of the financial year in which the day falls.”
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 4(3) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(d), Sch. para. 7(2)
Commencement Information
I1S. 4 in force at Royal Assent, see s. 19(1)(a)
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