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Statutory Instruments
Rating And Valuation, England
Made
31st January 2024
Coming into force in accordance with paragraph 1(3)
The Treasury make these Regulations in exercise of the powers conferred by sub-paragraphs (9)(a) and (10)(a) of paragraph 10 of Schedule 4ZA, sub-paragraphs (6)(a) and (7)(a) of paragraph 3 of Schedule 4ZB, and sub-paragraphs (8)(a) and (9)(a) of paragraph 6 of Schedule 5A, to the Local Government Finance Act 1988(1).
A draft of these Regulations was laid before Parliament in accordance with subsections (7B), (7D) and (7F) of section 143 of the Local Government Finance Act 1988(2) and approved by resolution of each House of Parliament.
1988 c. 41. Schedules 4ZA, 4ZB and 5A were inserted into the Local Government Finance Act 1988 by sections 1(3), 2(4) and 3(3) of the Non-Domestic Rating Act 2023 (c. 53). Those Schedules have effect in relation to financial years beginning on or after 1st April 2024; see section 19(2)(a) of the Non-Domestic Rating Act 2023.
Subsections (7B), (7D) and (7F) of section 143 were inserted into the Local Government Finance 1988 by paragraph 8(c) of the Schedule to the Non-Domestic Rating Act 2023. Those amendments have effect in relation to financial years beginning on or after 1st April 2024; see section 19(2)(b) of the Non-Domestic Rating Act 2023.
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