70Small business reliefE+W
(1)Section 43 of the Local Government Finance Act 1988 (liability to non-domestic rates) is amended as follows.
(2)In subsection (4B)(a) (small business relief: England) omit—
(a)sub-paragraph (i) (maximum rateable value of hereditament), and
(b)sub-paragraph (iii) (requirement for application).
(3)Omit subsection (4C) (form and content of application).
(4)In subsection (4D) (offence of making false application)—
(a)after “If” insert “ the ratepayer makes an application in order to satisfy a condition prescribed under subsection (4B)(a)(ii) above and ”,
(b)in paragraph (a) for “an application under subsection (4B)(a)(iii) above” substitute “ the application ”, and
(c)in paragraph (b) for “such an” substitute “ the ”.
Commencement Information
I1S. 70 in force at 15.1.2012 by S.I. 2012/57, art. 4(1)(f) (with arts. 6, 7, arts. 9-11)