The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023

The Secretary of State makes these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraphs 3(1)(b) and (2) and 10(7) and (8) of Schedule 4ZA and paragraphs 3(1)(c)(ii) and (3) and 6(6) and (7) of Schedule 5A to, the Local Government Finance Act 19881 and section 17(2) of the Non-Domestic Rating Act 20232.