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Non-Domestic Rating Act 2023
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- UK Public General Acts
- 2023 c. 53
- SCHEDULE
- PART 4
- Paragraph 49
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49In paragraph 5F—
(a)before sub-paragraph (1) insert—
“(A1)The Secretary of State may by regulations make provision in relation to notices served under paragraphs 4M and 5ZC.”;
(b)in sub-paragraph (1), for the words from the beginning to “Wales,” substitute “The Welsh Ministers”;
(c)after that sub-paragraph insert—
“(1A)The Commissioners for His Majesty’s Revenue and Customs may by regulations make provision in relation to notices served under paragraph 5ZA.
(1B)The Commissioners for His Majesty's Revenue and Customs must consult the Welsh Ministers before making regulations under sub-paragraph (1A) if and to the extent that the regulations make provision in relation to Wales.”;
(d)in subsection (2), in paragraph (a), for “a valuation officer” substitute “an officer of His Majesty’s Revenue and Customs (including a valuation officer)”.
Commencement Information
I1Sch. para. 49 not in force at Royal Assent, see s. 19(4)(b)(6)
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