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(1)In section 41(2A) of the Act (local non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.
(2)In section 52(2A) of the Act (central non-domestic rating lists), in paragraph (b), for “fifth” substitute “third”.
(3)In section 57A(13) of the Act (transitional provision for 2005 onwards: England), for paragraph (a) substitute—
“(a)a relevant period is—
(i)each period of five years beginning on 1 April 2005, 1 April 2010 and 1 April 2017, and
(ii)a period of three years beginning on 1 April 2023 or on any 1 April after that date on which lists must be compiled;”.
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