SCHEDULECONSEQUENTIAL AMENDMENTS
Government Finance Act 1988
1
Part 3 of the Local Government Finance Act 1988 (non-domestic rating) is amended as follows.
2
In section 47 (discretionary relief), in subsection (1)(b), for “(4B)” substitute “(4D)”.
3
1
Section 57A (transitional provision for 2005 onwards: England) is amended as follows.
2
In subsection (2)(a), for “or 54” substitute “, 54 or 54ZA”.
3
In subsection (3)(b)—
a
for “(4B)” substitute “(4D)”;
b
for “or section 54(4) to (7) above” substitute “section 54(4) to (7) above, or section 54ZA above”.
4
1
Section 58 (special provision for 1995 onwards) is amended as follows.
2
In subsection (2)(a), for “or 54” substitute “, 54 or 54ZA”.
3
In subsection (3)(b)—
a
for “(4B)” substitute “(4D)”;
b
for “or section 54(4) to (7) above” substitute “section 54(4) to (7) above, or section 54ZA above”.
5
In section 63A (disclosure of Revenue and Customs information), in subsection (4)(b), for “or 54” substitute “, 54 or 54ZA”.
6
In section 67 (interpretation: other provisions), in subsection (7)—
a
for “43(6)” substitute “43(4F) and (6), 45(4D)”;
b
for “47(2)” substitute “54ZA”.
7
In section 143 (orders and regulations)—
a
in subsection (3), for “(3A)” substitute “(3ZA)”;
b
after subsection (3) insert—
3ZA
The power to make regulations under section 43(4G), 45(4F) or 54ZA(5) is exercisable by statutory instrument, and a statutory instrument containing any such regulations (whether alone or with other provision) may not be made—
a
in the case of regulations relating to England, unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament;
b
in the case of regulations relating to Wales, unless a draft of the instrument has been laid before and approved by resolution of the National Assembly for Wales.
8Business Rate Supplements Act 2009
1
The Business Rate Supplements Act 2009 is amended as follows.
2
In section 13 (chargeable amount)—
a
after subsection (3) insert—
3A
If section 43(4F) of the 1988 Act (telecommunications infrastructure) applies, the amount is calculated by using the formula—
b
after subsection (6) insert—
6A
If section 45(4D) of the 1988 Act (telecommunications infrastructure) applies, the amount is calculated by using the formula—
c
in subsection (9)—
i
after “43(4B),” insert “(4F),”;
ii
after “45(4A)” insert “or (4D)”.
3
In section 14 (chargeable amount: supplementary), in subsection (5)—
a
for ““E” has the meaning that it has” substitute ““E” and “F” have the meaning that they have”;
b
for ““N” has the meaning that it has” substitute ““N” and “T” have the meaning that they have”.