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Local Government Finance Act 1988
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Changes to legislation:
Local Government Finance Act 1988, Paragraph 1 is up to date with all changes known to be in force on or before 28 November 2024. 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 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)
1(1)In accordance with this Schedule the [F1Welsh Ministers] shall keep for each chargeable financial year an account (to be called a non-domestic rating account).E+W
(2)The [F2Welsh Ministers]—
(a)shall keep each account in such form [F3as they consider appropriate], and
(b)shall at such time [F4as they consider appropriate] send copies of each account to the [F5Auditor General for Wales].
F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F7(4)The Auditor General for Wales shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) and shall lay copies of the account and of his report before the [F8National Assembly for Wales].]
Textual Amendments
F1Words in Sch. 8 para. 1(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(2)
F2Words in Sch. 8 para. 1(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(3)(a)
F3Words in Sch. 8 para. 1(2)(a) substituted (24.5.2018) by The Welsh Ministers (Transfer of Functions) Order 2018 (S.I. 2018/644), arts. 1(1), 23(2)
F4Words in Sch. 8 para. 1(2)(b) substituted (24.5.2018) by The Welsh Ministers (Transfer of Functions) Order 2018 (S.I. 2018/644), arts. 1(1), 23(3)
F5Words in Sch. 8 para. 1(2)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(3)(b)
F6Sch. 8 para. 1(3) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(4)
F7Sch. 8 para. 1(4) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(2)
F8Words in Sch. 8 para. 1(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(5)
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