Discretionary relief
4Local rating: discretionary relief
(1)
Section 47 of the Act (discretionary relief) is amended as follows.
(2)
After subsection (6) insert—
“(6A)
A decision under subsection (3) by a billing authority in England is invalid as regards a day if—
(a)
the day falls before the end of the financial year beginning on 1 April 2022, and
(b)
the decision is made more than six months after the end of the financial year in which the day falls.”
(3)
In subsection (7), after “above” insert “by a billing authority in Wales”
.