http://www.legislation.gov.uk/ukpga/1988/41/section/145/2002-04-01
Local Government Finance Act 1988
An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.
1988-07-29
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Statute Law Database
2024-06-17
2002-04-01
Local Government Finance Act 1988
s. 52A
Non-Domestic Rating Act 2023
s. 8
s. 19(6)
Local Government Finance Act 1988
s. 54(7A)
Non-Domestic Rating Act 2023
Sch.
para. 34
s. 19(6)
Local Government Finance Act 1988
s. 63A(1A)
Non-Domestic Rating Act 2023
s. 12(1)
s. 19(4)(a)
Local Government Finance Act 1988
s. 63E
Non-Domestic Rating Act 2023
s. 12(2)
s. 19(4)(a)
Local Government Finance Act 1988
s. 67(8A)
(8B)
Non-Domestic Rating Act 2023
Sch.
para. 37(a)
s. 19(6)
Local Government Finance Act 1988
s. 143(9AZB)
Non-Domestic Rating Act 2023
Sch.
para. 39(a)
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 5A
para. 8
Non-Domestic Rating Act 2023
Sch.
para. 38
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 4B-4H and cross-heading
Non-Domestic Rating Act 2023
s. 13(2)
s. 19(4)(a)
Local Government Finance Act 1988
Sch. 9 para. 4I-4M and cross-heading
Non-Domestic Rating Act 2023
s. 13(3)
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 5BA-5BC and cross-heading
Non-Domestic Rating Act 2023
s. 13(6)
s. 19(4)(a)
Local Government Finance Act 1988
Sch. 9 para. 5BD-5BF and cross-heading
Non-Domestic Rating Act 2023
s. 13(7)
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 5CA and cross-heading
Non-Domestic Rating Act 2023
Sch.
para. 46
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 9
para. 5CB
Non-Domestic Rating Act 2023
Sch.
para. 47
s. 19(6)
Local Government Finance Act 1988
Sch. 9
para. 5F(1A)
(1B)
Non-Domestic Rating Act 2023
Sch.
para. 49(c)
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 9
para. 5F(A1)
Non-Domestic Rating Act 2023
Sch.
para. 49(a)
s. 19(6)
Local Government Finance Act 1988
Sch. 9
para. 5FA
Non-Domestic Rating Act 2023
Sch.
para. 50
s. 19(4)(b)
Local Government Finance Act 1988
Sch. 9
para. 5FB
Non-Domestic Rating Act 2023
Sch.
para. 51
s. 19(6)
Local Government Finance Act 1988
Sch. 9 para. 5ZA5ZB and cross-heading
Non-Domestic Rating Act 2023
s. 13(4)
s. 19(4)(a)
Local Government Finance Act 1988
Sch. 9 para. 5ZC-5ZF and cross-heading
Non-Domestic Rating Act 2023
s. 13(5)
s. 19(6)
Local Government Finance Act 1988
Sch. 9
para. 7B
Non-Domestic Rating Act 2023
s. 10
s. 19(4)(a)
Part XI Miscellaneous and General
General
145 Interpretation: financial years etc.
1
Chargeable financial years are financial years beginning in 1990 and subsequent years.
2
Transitional years are financial years beginning in 1990, 1991, 1992 and 1993; and the first transitional year is that beginning in 1990.
3
A financial year is a period of 12 months beginning with 1 April.