(1)The Local Government Finance Act 1988 is amended as follows.
(2)In section 41 (local non-domestic rating lists)—
(a)in subsection (2A) (date on which English local rating lists must be compiled), in paragraph (b), after “2017” insert “ , on 1 April 2023 ”;
(b)in subsection (5) (deadline for proposed list to be sent to billing authority), for “30 September” substitute “ 31 December ”.
(3)In section 52 (central non-domestic rating lists)—
(a)in subsection (2A) (date on which English central rating lists must be compiled), in paragraph (b), after “2017” insert “ , on 1 April 2023 ”;
(b)in subsection (5) (deadline for proposed list to be sent to Secretary of State or Welsh Ministers), for “30 September” substitute “ 31 December ”.
(4)In section 54A (postponement of compilation of Welsh lists for 2015 onwards)—
(a)in subsection (4)(b) (date on which Welsh local rating lists must be compiled), after “specified date” insert “ , on 1 April 2023 ”;
(b)in subsection (5)(b) (date on which Welsh central rating lists must be compiled), after “specified date” insert “ , on 1 April 2023 ”.