PART 4Non-domestic rates etc
Non-domestic rates
I170Small business relief
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
”
.