Local Government Finance Act 1988

5 In section 22 of that Act (exemption of churches etc. from rates)—

(a) after subsection (1) there shall be inserted the following subsection—

“(1A) Without prejudice to subsection (1) of this section, in respect of the year 1989–90 and of any subsequent year, no rate shall be levied on any premises to the extent that they are occupied by a religious body and used by it for such purposes and to such extent for those purposes as the Secretary of State may prescribe by order made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.”;

(b) in subsection (2), for the words “the foregoing subsection” there shall be substituted the words “subsection (1) or (1A) of this section”;

(c) after subsection (2) there shall be inserted the following subsection—

“(2A) Where any such premises as are mentioned in subsection (1A) of this section are used to an extent for a use other than one so prescribed, the net annual value of or attributable to the premises shall be apportioned as between these respective uses and the amounts so apportioned shall be shown separately in the valuation roll.”;

(d) in subsection (3), for the words “last foregoing subsection” there shall be substituted the words “subsection (2) or (2A) of this section”.