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Local Government Finance Act 1988

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Changes over time for: Cross Heading: Power to confer exemption

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Version Superseded: 16/11/2024

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Status:

Point in time view as at 01/02/1991.

Changes to legislation:

Local Government Finance Act 1988, Cross Heading: Power to confer exemption is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

Power to confer exemptionE+W

20(1)The Secretary of State may make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.E+W

(2)But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions.

(3)The first condition is that the exemption or privilege operated or was enjoyed in practice, immediately before the passing of this Act, in respect of a general rate in its application to the hereditaments prescribed or falling within the prescribed description.

(4)The second condition is that the exemption or privilege—

(a)was conferred by a local Act or order passed or made on or after 22 December 1925, or

(b)was conferred by a local Act or order passed or made before 22 December 1925 and was saved by section 117(5)(b) of the 1967 Act.

(5)Regulations under sub-paragraph (1) above in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

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