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Local Government Finance Act 1988

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Local Government Finance Act 1988

1988 c. 41

An Act to create community charges in favour of certain authorities, to create new rating systems, to provide for precepting by certain authorities and levying by certain bodies, to make provision about the payment of grants to certain authorities, to require certain authorities to maintain certain funds, to make provision about the capital expenditure and the administration of the financial affairs of certain authorities, to abolish existing rates, precepts and similar rights, to abolish rate support grants and supplementary grants for transport purposes, to make amendments as to rates and certain grants, to make certain amendments to the law of Scotland as regards community charges, rating and valuation, to provide for the establishment of valuation and community charge tribunals, and for connected purposes.

Enacted[29th July 1988]
C1C2C3C4C5C6C7C8Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C196C207C224

C9F1C151 Part I 

Charges

1  The charges.

In accordance with this Part, each charging authority shall have rights and duties in respect of the following community charges—
a personal community charges,
b standard community charges, and
c collective community charges.

2  Persons subject to personal community charge.

1 A person is subject to a charging authority’s personal community charge on any day if—
a he is an individual who is aged 18 or over on the day,
b he has his sole or main residence in the area of the authority at any time on the day, and
c he is not an exempt individual on the day.
1A But a person cannot be subject to a charging authority’s personal community charge on a day which falls before 1 December 1989.
2 Schedule 1 below shall have effect to determine whether a person is for the purposes of this section an exempt individual on a particular day.
3 In deciding whether a person has his sole or main residence in an area, the fact that he does not live in a building is irrelevant.
4 If a person’s sole or main residence at a particular time consists of premises, and the premises are situated in the areas of two or more authorities, he shall be treated as having his sole or main residence in the area in which the greater or greatest part of the premises is situated.
5 Subsection (5A) below applies in the case of a person if—
a he is undertaking a full-time course of education, and
b for at least some of the time while undertaking the course he is, or proposes to be, resident in England and Wales for the purpose of making attendances in term time in connection with the course.
5A On a day on which he is undertaking the course he shall be treated as having his sole or main residence in—
a the place where he is resident at any time on the day for the purpose of making attendances in term time in connection with the course;
b if he is not resident in a place for that purpose at any time on the day, the place where he was last resident for that purpose;
c if he is not resident in a place for that purpose at any time on the day, and he has not been resident in a place for that purpose, the place where he would be taken to have his sole or main residence if this subsection did not apply to him.
6 A person detained in legal custody (other than an individual for the time being exempt) is not to be treated as having his sole or main residence in the place where he is detained.

3  Persons subject to standard community charge.

1 A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a freehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day—
a it is situated in the authority’s area,
b it is not the sole or main residence of an individual (construing sole or main residence in accordance with section 2 above),
c it is domestic property,
d it is not designated for the purposes of collective community charges of the authority,
e it is not divided into self-contained parts, and
f it is not subject (as a whole) to a single relevant leasehold interest.
2 A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a building, and the following conditions are fulfilled as regards the building throughout the day—
a the conditions mentioned in subsection (1)(a) to (e) above, and
b the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
3 A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a freehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day—
a the conditions mentioned in subsection (1)(a) to (d) above, and
b the condition that it is not subject (as a whole) to a single relevant leasehold interest.
4 A person is subject to a charging authority’s standard community charge on any day if he has at any time on the day a relevant leasehold interest in the whole of a self-contained part of a building, and the following conditions are fulfilled as regards the part throughout the day—
a the conditions mentioned in subsection (1)(a) to (d) above, and
b the condition that it is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
5 F346 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Notwithstanding anything in subsections (1) to (5) above, a person cannot be subject to a charging authority’s standard community charge on a day which falls before 1 December 1989.

4  Section 3: interpretation.

1 This section applies for the purposes of section 3 above.
2 “Interest” means a legal estate.
3 A relevant leasehold interest is an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.
4 Subject to subsections (5) and (5B) below, a building or self-contained part of a building is domestic property if it is used wholly for the purposes of living accommodation.
5 A building or self-contained part of a building is not domestic property if it is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation—
a which is provided for short periods to individuals whose sole or main residence is elsewhere, and
b which is not self-contained self-catering accommodation provided commercially.
F3505A Subsection (5) above does not apply if—
a it is intended that within the year beginning with the end of the day in relation to which the question is being considered, short-stay accommodation will be not be provided within the building or part for more than six persons simultaneously; and
b the person intending to provide such accommodation will have his sole or main residence within the building or part throughout any period when such accommodation is to be provided.
5B A building or self-contained part of a building is not domestic property if—
a the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more; and
b on that day his interest in the building or part is such as to enable him so to let it for such periods.
5C For the purposes of subsection (5B) above the relevant person is—
a where the property in question is a building and is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building; and
b in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
6 In construing subsections (4) and (5) above, anything not in use shall be treated as domestic property if it appears that when next in use it will be domestic property.
6A In this section—
  • “business” includes—
a any activity carried on by a body of persons, whether corporate or unincorporate, and
b any activity carried on by an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only; and
“commercially” means on a commercial basis, and with a view to the realisation of profits.
7 The Secretary of State may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of section 3 above.
8 A self-contained part of a building is a part of a building used, or suitable for use, as a separate dwelling.
F3539 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35410 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Where a building is situated in the areas of two or more authorities, it and each part of it shall be treated as situated in the area in which the greater or greatest part of the building is situated; F355. . ..

5  Persons subject to collective community charge.

1 A person is subject to a charging authority’s collective community charge on any day if—
a he has on the day a qualifying interest in a dwelling situated in the authority’s area, and
b on the day the dwelling is a designated dwelling.
1A But a person cannot be subject to a charging authority’s collective community charge on a day which falls before 1 December 1989.
2 For the purposes of this Part a dwelling is a designated dwelling on a particular day if it is a building, or part of a building, which on the day concerned is designated under this section.
3 The registration officer may designate all or part of a building for the purposes of a charging authority’s collective community charges if at the time of designation—
a the building is situated in the authority’s area,
b in his opinion the building or part is used wholly or mainly as the sole or main residence of individuals most or all of whom reside there for short periods and are not undertaking full-time courses of education,
c in his opinion it would probably be difficult to maintain the register in respect of, and collect payments in respect of personal community charges from, individuals who would be subject to such charges of the authority if the designation were not made, and
d the building does not fall within a description prescribed for the purposes of this paragraph by regulations made by the Secretary of State.
4 A registration officer who has designated a building or part may revoke the designation if at the time of revocation the conditions for designation in subsection (3) above are no longer satisfied.
5 A designation under this section shall take effect at the end of the period of 7 days beginning with the day on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.
6 A person has a qualifying interest in a designated dwelling on a particular day if at any time on the day—
a he has a freehold interest in the whole dwelling and it is not subject (as a whole) to a single leasehold interest, or
b he has an interest in the whole dwelling under a lease or underlease and it is not subject (as a whole) to a single inferior leasehold interest.
7 “Interest” means a legal estate.
8 Where a building is situated in the areas of two or more authorities, it and each part of it (whether or not designated) shall be treated as situated in the area in which the greater or greatest part of the building is situated.

Registers

6  Community charges register.

1 The registration officer for a charging authority shall compile, and then maintain, a community charges register for the authority in accordance with this Part.
2 A charging authority’s register must be compiled on or before 1 December 1989.
3 A charging authority’s register shall contain an item in relation to each community charge of the authority to which a person becomes subject on or after 1 December 1989.
4 The item shall state—
a whether the charge is a personal, a standard or a collective community charge,
b the person’s name,
c the day of his becoming subject to the charge and (if applicable) the day of his ceasing to be subject to it, and
d which (if any) of the days on which he is shown in the register as subject to the charge is a day on which he is undertaking a full-time course of education.
5 The item shall also state—
a in the case of a personal community charge, the address of the residence by virtue of which the person is subject to the charge,
b in the case of a standard community charge, the address of the property by virtue of which the person is subject to the charge and (if different) his residential address for the time being, and
c in the case of a collective community charge, the address of the dwelling by virtue of which the person is subject to the charge and (if different) his residential address for the time being.
6 The item shall also state, in the case of a standard community charge, the class (if any) which is for the time being specified under section 40 below and into which the property concerned falls.
7 Where a person is subject to a personal community charge, and the place of residence giving rise to the charge has no address, under subsection (5)(a) above the item shall state that place.
8 A registration officer’s duty to compile and maintain a register in accordance with this Part includes the duty to take reasonable steps to obtain information for that purpose under the powers conferred on him.

Charges and registers: miscellaneous

7  Persons subject to charges: miscellaneous.

1 A person shall by virtue of different residences, or different periods of residence in the same residence, be subject (if at all) to different personal community charges, whether of the same or different authorities.
2 If a person becomes and ceases to be exempt under section 2 above he shall be subject (if at all) to different personal community charges by virtue of different periods when he is not exempt.
3 A person shall by virtue of different properties, or different periods of having an interest in the same property, be subject (if at all) to different standard community charges, whether of the same or different authorities.
4 A person shall by virtue of different dwellings, or different periods of having an interest in the same dwelling, be subject (if at all) to different collective community charges, whether of the same or different authorities.
5 The day a person becomes subject to a community charge shall be taken, subject to the rules in section 8(2) and (4) below, to be the first (or only) day on which he is subject to it.
6 The day a person ceases to be subject to a community charge shall be taken, subject to the rule in section 8(3) below, to be the last (or only) day on which he is subject to it.

8  Registers: miscellaneous.

1 An entry may be made in an authority’s register in anticipation of, or after, the occurrence of an event (such as a person’s becoming or ceasing to be subject to a community charge of the authority).
2 If on any day a person becomes subject to an authority’s community charge but a period of more than 2 years (beginning with the day) ends without an entry being made in the register in respect of the charge, he shall be treated as becoming subject to it 2 years before the day on which an entry is made in the register in respect of it.
3 If a person becomes subject to an authority’s community charge, an entry is made in the register accordingly, he then ceases to be subject to it and a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of his ceasing, he shall be treated as having ceased to be subject to the charge 2 years before the day on which an entry is made in the register in respect of his ceasing.
4 If a person in fact becomes and ceases to be subject to an authority’s community charge but a period of more than 2 years (beginning with the day of his ceasing) ends without an entry being made in the register in respect of the charge, he shall be treated as not having become subject to it; and subsection (2) above shall have effect subject to this.
5 The registration officer may remove from an authority’s register an item relating to a community charge of the authority at any time after the end of the period of 2 years beginning with the day on which the register shows the person subject to the charge as having ceased to be subject to it.
6 For the purposes of this Part—
a a day on which a person is shown in a charging authority’s register as becoming subject to a community charge of the authority shall be treated as a day on which he is shown in the register as subject to the charge,
b a day on which a person is shown in a charging authority’s register as ceasing to be subject to a community charge of the authority shall not be treated as a day on which he is shown in the register as subject to the charge, and
c as regards a day on which a person is shown in a charging authority’s register as both becoming and ceasing to be subject to the same community charge of the authority, paragraph (b) above shall apply and paragraph (a) shall not.

Collective community charge contributions

9  Liability to contribute. C122

1 A period of a day or successive days is a contribution period if it falls within a chargeable financial year and each of the following conditions is fulfilled on each day in the period—
a an individual is resident in a dwelling,
b he is a qualifying individual,
c the dwelling is a designated dwelling, and
d another person is shown in a charging authority’s register as subject to a collective community charge of the authority in respect of the dwelling.
2 In respect of the contribution period, the individual shall be liable to pay to the person mentioned in subsection (1)(d) above an amount by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.
3 The amount shall be calculated by—
a finding the amount to be paid by way of contribution for each day in the contribution period, and
b aggregating the amounts found under paragraph (a) above.
4 The amount to be paid by way of contribution for a day in the contribution period shall be calculated in accordance with the formula—
AB
5 A day which falls in the financial year beginning in 1990 shall be ignored in ascertaining a contribution period if, when the day begins, no amount has been set by the authority for its personal community charges for the financial year.
6 The liability to pay an amount under this section must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.

10  Contributions: interpretation of formula.

1 This section applies for the purposes of section 9 above.
2 In a case where (when the day concerned begins) no amount has been set by the authority for its personal community charges for the financial year, A is the amount set by the authority for its personal community charges for the previous financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.
3 In any other case A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the building constituting or containing the designated dwelling.
4 B is the number of days in the financial year.
5 In construing subsection (3) above in relation to a particular day the amount or amounts to be taken shall be the amount or amounts set or last set before the day begins.
6 For the purposes of subsections (2) and (3) above the Secretary of State may make regulations containing rules—
a for treating a building as contained in an authority’s area if part only falls within the area;
b for ascertaining what part of an authority’s area contains a building (whether contained in the area in fact or by virtue of the regulations).

11  Contributions: further provisions.

1 For the purposes of section 9 above—
a a day on which an individual becomes resident in a dwelling shall be treated as a day on which he is resident in it,
b a day on which an individual ceases to be resident in a dwelling shall not be treated as a day on which he is resident in it, and
c as regards a day on which an individual both becomes and ceases to be resident in the same dwelling, paragraph (b) above shall apply and paragraph (a) shall not.
2 For the purposes of section 9 above an individual is a qualifying individual on a particular day if—
a he is aged 18 or over on the day,
b he is not an exempt individual on the day within the meaning of paragraph 1, 2, 3, 4, 5, 7, 8, 9 or 10 of Schedule 1 below, and
c the day does not fall within a period in which he is undertaking a full-time course of education.
3 An individual shall by virtue of different dwellings, or different periods of residence in the same dwelling, be liable (if at all) to make different payments under section 9 above, whether to the same or different persons.
C1234 If, in an individual’s period of residence in a dwelling, different collective community charges arise in respect of it because of a change of person with a qualifying interest, the individual shall be liable (if at all) to make different payments under section 9 above as regards the different charges.
5 If an individual is, ceases to be and again becomes a qualifying individual for the purposes of section 9 above he shall be liable (if at all) to make different payments under that section by virtue of different periods when he is a qualifying individual.
6 If a period of successive days begins in one chargeable financial year and ends in another it shall be deemed to be as many periods as there are chargeable financial years for which it subsists, and each deemed period shall be deemed to fall within a different year.
7 Different contribution periods shall be calculated in accordance with subsections (3) to (6) above.

Liability to pay in respect of charges

12  Personal community charge.

1 If a person is entered in an authority’s register as subject in a chargeable financial year to a personal community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
2 The amount shall be calculated in accordance with the formula—
AxBC
3 A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the residence by virtue of which the person is shown in the register as subject to the charge.
4 B is the number of days which fall within the financial year and on which he is shown in the register as subject to the charge.
5 C is the number of days in the financial year.
6 For the purposes of subsection (3) above the Secretary of State may make regulations containing rules—
a for treating a residence which consists of premises as contained in an authority’s area if part only falls within the area;
b for ascertaining what part of an authority’s area contains a residence which consists of premises (whether contained in the area in fact or by virtue of the regulations).

13  Relief for students.

1 This section applies where—
a a person is liable under section 12 above to pay an amount to an authority in respect of a personal community charge as it has effect for a chargeable financial year, and
b on any day in the period represented by B he is undertaking a full-time course of education.
2 If he is undertaking the course on each day of that period, the amount he is liable to pay under that section shall be one fifth of the amount it would be apart from this section.
3 If he is not undertaking the course on each day of that period, the amount he is liable to pay under that section shall be determined in accordance with the formula—
(PxAC)+(QxACx15)
4 A and C have the meanings given in section 12 above.
5 P is the number of days which fall within the financial year and on which—
a he is shown in the register as subject to the charge, and
b he is not undertaking the course.
6 Q is the number of days which fall within the financial year and on which—
a he is shown in the register as subject to the charge, and
b he is undertaking the course.
7 The Secretary of State may by order substitute such proportion as he sees fit for the proportion of one fifth mentioned in subsections (2) and (3) above or for the proportion for the time being mentioned there by virtue of an order under this subsection.
8 For the purposes of this section a person shall not be treated as undertaking a full-time course of education on a particular day unless he is shown in the register as undertaking the course on that day.

13A  Reduced liability.

1 The Secretary of State may make regulations as regards any case where—
a a person is liable to pay an amount to an authority in respect of a personal community charge as it has effect for any chargeable financial year which is prescribed, and
b prescribed conditions are fulfilled.
2 The regulations may provide that the amount he is liable to pay shall be an amount which—
a is less than the amount it would be apart from the regulations, and
b is found in accordance with prescribed rules.
3 This section applies whether the liability to pay the amount mentioned in subsection (1) above arises under section 12 above or arises under that section read with section 13 above.
4 The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the following—
a rates for a period before 1 April 1990;
b the circumstances of, or other matters relating to, the person concerned;
c an amount relating to the authority concerned and specified, or to be specified, for the purposes of the regulations in a report laid, or to be laid, before the House of Commons;
d such other amounts as may be prescribed or arrived at in a prescribed manner;
e the making of an application by the person concerned.
5 The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State sees fit; and in particular such factors may include all or any of the factors mentioned in subsection (4)(a) to (d) above.
6 Without prejudice to the generality of section 143(2) below, regulations under this section may include—
a provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each charging authority;
b provision requiring him to lay the report before the House of Commons;
c provision for the review of any prescribed decision of a charging authority relating to the application or operation of the regulations;
d provision that no appeal may be made to a valuation and community charge tribunal in respect of such a decision, notwithstanding section 23(2) below.
7 To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—
a include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;
b include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.
8 In subsection (7) above “social security instrument” means an order or regulations made, or failing to be made, by the Secretary of State under the Social Security Act 1986.

14  Standard community charge.

1 If a person is entered in an authority’s register as subject in a chargeable financial year to a standard community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
2 The amount shall be calculated by—
a finding the amount to be paid for each day which falls within the financial year and on which he is shown in the register as subject to the charge, and
b aggregating the amounts found under paragraph (a) above.
3 The amount to be paid for a day which falls within the financial year and on which he is shown in the register as subject to the charge shall be calculated in accordance with the formula—
AxBC
4 A is the amount set by the authority for its personal community charges for the financial year for its area or (as the case may be) for that part of its area which contains the property by virtue of which he is shown in the register as subject to the charge.
5 B is the standard community charge multiplier which by virtue of section 40 below is effective for the financial year for the following properties or class of property (as the case may be)—
a all properties in the authority’s area;
b the specified class of property to which the relevant property belongs on the day concerned.
6 C is the number of days in the financial year.
7 For the purposes of subsection (4) above the Secretary of State may make regulations containing rules—
a for treating a property as contained in an authority’s area if part only falls within the area or (in the case of a property which is a self-contained part of a building) if part only of the building falls within the area;
b for ascertaining what part of an authority’s area contains a property (whether contained in the area in fact or by virtue of the regulations).
8 For the purposes of subsection (5) above the relevant property—
a is the property by virtue of which the person is shown in the register as subject to the charge, and
b belongs to a particular class on a particular day if (and only if) it belongs to the class immediately before the day ends.

15  Collective community charge.

1 If a person is entered in an authority’s register as subject in a chargeable financial year to a collective community charge of the authority, he shall be liable to pay to the authority an amount in respect of the charge as it has effect for the year.
2 The amount shall be found by deducting amount B from amount A.
3 Amount A is the aggregate of the amounts payable (and whether or not paid) to the person by way of contribution to the amount he is liable to pay to the authority in respect of the charge as it has effect for the year.
4 Amount B is an amount equal to the relevant proportion of amount A; and the relevant proportion is 5 per cent. or such other proportion as may be prescribed by the Secretary of State by order.

16  Joint and several liability: spouses.

1 This section applies where—
a a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a community charge as it has effect for a chargeable financial year,
b the liability arises under section 12 above (or that section read with section 13 or 13A above, or both) or section 14 above, and
c on any day in the chargeable period the chargeable person is married to a person (the spouse) who is aged 18 or over on the day.
2 In this section “the chargeable period” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.
3 If, on each day of the chargeable period—
a the chargeable person and the spouse are married to each other, and
b the spouse is aged 18 or over,
they shall be jointly and severally liable to pay the chargeable amount.
4 In any other case—
a they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by
AB
, and
b the chargeable person shall be liable to pay the remainder of the chargeable amount.
5 A is the number of days which fall within the chargeable period and on which—
a the chargeable person and the spouse are married to each other, and
b the spouse is aged 18 or over.
6 B is the number of days in the chargeable period.
C1247 In a case where—
a the chargeable person and the spouse are jointly and severally liable to pay an amount by virtue of this section,
b the chargeable person fails to pay all or part of it because of wilful refusal or culpable neglect, and
c the spouse accordingly pays an amount to the authority,
the spouse may recover from the chargeable person an amount equal to the amount paid by the spouse to the authority.
8 Subject to subsection (7) above, the spouse may not recover from the chargeable person anything by way of contribution to any amount paid by the spouse to the authority by virtue of this section.
9 For the purposes of this section people are married to each other if they are a man and woman—
a who are married to each other and are members of the same household, or
b who are not married to each other but are living together as husband and wife.
10 For the purposes of this section people are not married to each other on a particular day unless they are married to each other throughout the day.

17  Joint and several liability: management arrangements.

1 This section applies where—
a a person (the chargeable person) is liable to pay an amount (the chargeable amount) to an authority in respect of a standard or collective community charge as it has effect for a chargeable financial year,
b on any day in the chargeable period he has a management arrangement with another person (the manager) who is neither the chargeable person’s employee nor (if an individual) aged under 18 on the day, and
c if the charge is a standard community charge, the chargeable person is a company.
2 In this section “the chargeable period” means the period consisting of the days which fall within the financial year and on which the chargeable person is shown in the register as subject to the charge.
3 For the purposes of this section a management arrangement is—
a where the charge is a standard community charge, an arrangement under which the manager is to collect payments for the use of the property in respect of which the charge arises;
b where the charge is a collective community charge, an arrangement under which the manager is to collect payments for residential accommodation in the designated dwelling in respect of which the charge arises, or amounts by way of contribution in respect of the charge, or both.
4 If, on each day of the chargeable period—
a the management arrangement subsists, and
b the manager is neither the chargeable person’s employee nor (if an individual) aged under 18,
they shall be jointly and severally liable to pay the chargeable amount.
5 In any other case—
a they shall be jointly and severally liable to pay such fraction of the chargeable amount as is represented by
AB
, and
b the chargeable person shall be liable to pay the remainder of the chargeable amount.
6 A is the number of days which fall within the chargeable period and on which—
a the management arrangement subsists, and
b the manager is neither the chargeable person’s employee nor (if an individual) aged under 18.
7 B is the number of days in the chargeable period.
C1258 The manager may recover from the chargeable person an amount equal to any amount paid by the manager to the authority by virtue of this section.
9 For the purposes of this section a management arrangement subsists on a particular day if it subsists at any time on the day.

18  Discharge of liability.

The liability to pay an amount under any provision of sections 12 to 17 above must be discharged by making a payment or payments in accordance with regulations under Schedule 2 below.

Miscellaneous

19  Co-owners.

1 The Secretary of State may make regulations as regards any prescribed case where (apart from the regulations) co-owners would be subject to different standard or collective community charges by virtue of the same property.
2 The regulations may contain—
a provision that as regards the period for which the co-ownership subsists there shall be one charge only, that the co-owners shall be jointly subject to it, and that the registration officer for the charging authority concerned shall enter an item in the register accordingly;
b provision that the amount payable in respect of the charge concerned as it has effect for a chargeable financial year shall be calculated in a prescribed manner, and that the co-owners shall be jointly and severally liable to pay the amount;
c provision that, notwithstanding that the co-owners are jointly and severally liable, section 16 or 17 above shall have effect to make a spouse or manager of any of the co-owners jointly and severally liable as well;
d where the charge concerned is collective, provision as to the person or persons to whom any amount payable under section 9 above is to be paid.
3 The regulations may provide that there shall be different charges as regards each of the following—
a the period for which the co-ownership subsists (that is, for which the co-owners concerned are co-owners);
b any period for which one only of the co-owners has an interest in the building, part of a building or dwelling concerned F359. . .;
c any period for which there is a co-ownership as regards the property concerned but the participants of it do not correspond with those of the co-ownership mentioned in paragraph (a) above (whether because the number of members differs or because any of the personnel differs).
4 The regulations may include provision conferring rights of recovery as between parties (whether co-owners, spouses or managers).
5 Without prejudice to section 143(2) below, the regulations may include provision amending or adapting provisions of this Part; and in particular the regulations—
a may provide that section 11(4) above shall apply where different charges arise because of the operation of the regulations;
b may amend or adapt provisions of this Part which themselves confer power to make regulations (such as Schedules 2 and 4).
6 References to co-owners include references to persons who together have an interest under a lease or underlease, and references to co-ownership shall be construed accordingly.

20  Contributions in aid.

1 Where a person would be subject to a personal community charge but for paragraph 11 of Schedule 1 below, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.
2 Where a person would be subject to a standard community charge but for the rules as to Crown exemption, and a contribution in aid of community charges is made in respect of him, the contribution shall be paid to the charging authority to whose charge he would be subject.

21  Standard community charge: special cases.

1 Subsection (2) below applies in the case of property provided and maintained by an authority mentioned in subsection (3) below for purposes connected with the administration of justice, police purposes or other Crown purposes.
2 Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent—
a a person being subject to a charging authority’s standard community charge by virtue of the property,
b an entry being made in the register in relation to the charge, or
c the person being liable to pay in respect of the charge.
3 The authorities are—
a a county council,
b a district council,
c a London borough council,
d the Common Council,
e a metropolitan county police authority, and
f the Northumbria Police Authority.

22  Administration and penalties.

1 Schedule 2 below (which contains provisions about administration, including collection) shall have effect.
C1522 Schedule 3 below (which contains provisions about civil penalties) shall have effect.
3 Schedule 4 below (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

23  Appeals.

1 A person aggrieved by any of the matters mentioned in subsection (2) below may appeal to a valuation and community charge tribunal established under Schedule 11 below.
2 The matters are—
a the fact that the person is or is not at any time entered in a charging authority’s register as subject to a community charge of the authority,
b the contents of any item which is contained in a charging authority’s register and relates to a charge to which the person is there shown as subject at any time,
c any designation of an individual as a certification officer under regulations under section 30 below,
d the fact that such a designation has not been revoked,
C126e any estimate, made for the purposes of regulations under Schedule 2 below, of the amount the person is liable to pay in respect of a charging authority’s community charge,
f any designation of an individual as a responsible individual under regulations under Schedule 2 below,
g the fact that such a designation has not been revoked,
h the imposition of a penalty on the person under Schedule 3 below,
i the fact that a relevant dwelling has been designated under section 5 above, and
j the fact that a designation of a relevant dwelling under that section has not been revoked under that section.
3 Subsection (2)(e) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed by the Secretary of State by regulations.
4 Where a penalty is imposed on a person under Schedule 3 below, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under subsections (1) and (2)(h) above against the imposition.
5 In subsection (2)(i) above “relevant dwelling” means a building, or part of a building, in respect of which the person would be subject to an authority’s collective community charge if the designation were valid.
6 In subsection (2)(j) above “relevant dwelling” means a building, or part of a building, in respect of which the person would cease to be subject to an authority’s collective community charge if the revocation were made.

24  Appeals: preliminary steps.

1 No appeal may be made under section 23 above unless—
a the aggrieved person serves a written notice under this section, and
b one of the conditions mentioned in subsection (4) below is fulfilled.
2 A notice under this section must be served on—
a the charging authority concerned, where the grievance relates to an estimate mentioned in section 23(2)(e) above or to the imposition of a penalty by a charging authority;
b the community charges registration officer concerned, in any other case.
3 A notice under this section must state the matter by which and the grounds on which the person is aggrieved.
4 The conditions are that—
a the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that the authority or officer believes the grievance is not well founded, but the person is still aggrieved;
b the aggrieved person is notified in writing, by the authority on which or officer on whom he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;
c the period of 2 months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.
5 Where a notice under this section is served on an authority or officer, it or he shall—
a consider the matter to which the notice relates;
b include in any notification under subsection (4)(a) above reasons for the belief concerned;
c include in any notification under subsection (4)(b) above a statement of the steps taken.

25  Death.

1 The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death—
a he was (or is alleged to have been) subject to a charging authority’s community charge,
b he was (or is alleged to have been) liable to pay an amount under section 9 above,
c he was (or is alleged to have been) liable, as spouse or manager, under section 16 or 17 above, or
d a penalty was imposed on him under Schedule 3 below.
2 Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
3 The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).
4 The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.
5 The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.
6 The regulations may provide that proceedings (whether by way of appeal under section 23 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

26  Community charges registration officer.

1 There shall be a community charges registration officer for each charging authority.
2 The registration officer for a district council, a London borough council or the Council of the Isles of Scilly shall be the person having responsibility for the administration of its financial affairs under section 151 of the M35Local Government Act 1972.
3 The registration officer for the Common Council shall be the person having responsibility for the administration of certain of the financial affairs of the Council under section 6(1) of the Local Government and Housing Act 1989.
4 A charging authority shall provide the registration officer with such staff, accommodation and other resources as are sufficient to allow his functions under this Part to be exercised.

26A  Registration officer: information.

1 Subsection (2) below applies where—
a the Secretary of State serves a notice on a registration officer for a charging authority requiring him to supply to the Secretary of State information specified in the notice,
b the information is required by the Secretary of State for a purpose other than that of carrying out his functions under this Act, and
c the information is not personal information.
2 The officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.
3 Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

27  Default powers as to registers.

1 If it appears to the Secretary of State that a charging authority’s register does not contain items in relation to all community charges of the authority, the Secretary of State may direct the registration officer or the authority (or both) to supply the Secretary of State with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.
2 A direction under subsection (1) above—
a must specify the information to be provided and the period within which it is to be provided;
b may be amended by another direction under subsection (1) above;
c may be revoked by a direction under this paragraph.
3 If the period specified in a direction under subsection (1) above ends (whether or not the direction has been complied with) and it still appears to the Secretary of State as mentioned in that subsection, he may direct the officer or the authority (or both) to take such steps as the Secretary of State considers appropriate to secure that the register contains items in relation to as many of the authority’s community charges as practicable; and the steps may involve conducting canvasses or otherwise.
4 A direction under subsection (3) above—
a must specify the steps to be taken and the period within which they are to be taken;
b may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken and the results of taking them;
c must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;
d may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);
e may be revoked by a direction under this paragraph.

28  Default powers as to resources.

1 If it appears to the Secretary of State that a charging authority has failed to comply with section 26(4) above he may direct the authority to supply him with such information as he considers necessary to enable him to decide whether his belief is well founded and what action (if any) he should take under subsection (3) below.
2 A direction under subsection (1) above—
a must specify the information to be provided and the period within which it is to be provided;
b may be amended by another direction under subsection (1) above;
c may be revoked by a direction under this paragraph.
3 If the authority purports to comply with a direction under subsection (1) above or the period specified in the direction ends without its purporting to comply and (in either case) it still appears to the Secretary of State as mentioned in that subsection, he may direct the authority to provide the registration officer with such staff, accommodation and other resources as the Secretary of State considers sufficient to allow the officer’s functions under this Part to be exercised.
4 A direction under subsection (3) above—
a must specify the staff, accommodation and other resources the authority is to provide under the direction and the period within which it is to provide them;
b may include a requirement to make a report or periodic reports to the Secretary of State as to what steps have been taken to comply with the requirement included under paragraph (a) above and the results of taking them;
c must, if a requirement is included under paragraph (b) above, specify the period within which any report is to be made;
d may be amended by another direction under subsection (3) above (but without the need for a further direction under subsection (1) above);
e may be revoked by a direction under this paragraph.

29  Rights of electoral registration officers.

For the purpose of exercising his functions the electoral registration officer for any area in England and Wales may inspect the register of any charging authority.

General

30  Students.

1 For the purposes of this Part a person shall be treated as undertaking a full-time course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.
1A For the purposes of this Part a person shall be treated as undertaking a qualifying course of education on a particular day if (and only if) he fulfils such conditions as may be prescribed by regulations made by the Secretary of State.
2 Regulations under this section may include provision that—
a as regards any educational establishment of a prescribed description an individual (to be called a certification officer) may be designated by the appropriate registration officer, or otherwise identified, in accordance with prescribed rules;
b a certification officer shall at a prescribed time supply to a person who is pursuing or is about to pursue a course at the establishment, and who is of a prescribed description, a certificate in a prescribed form and containing prescribed particulars;
c conditions prescribed under subsection (1) or (1A) above shall include a condition as to the possession of such a certificate;
d failure to supply a certificate to a person in accordance with the regulations is actionable by the person concerned as a breach of statutory duty.
3 Regulations under subsection (1) above shall include a statement of what courses constitute, in the Secretary of State’s opinion, full-time courses of nursing education; but this is without prejudice to the power to provide, or not to provide, that a person undertaking such a course is to be treated as undertaking a full-time course of education for the purposes of this Part.
3A Regulations under subsection (1A) above must be so framed that undertaking a course of higher education is not treated as undertaking a qualifying course of education for the purposes of this Part.
4 Regulations under this section may include provision allowing or requiring the appropriate registration officer to revoke a designation of an individual as a certification officer.
5 “The appropriate registration officer” means the registration officer for such charging authority as may be prescribed as regards the educational establishment concerned.
6 A course of higher education is a course of any description mentioned in Schedule 6 to the Education Reform Act 1988.

31  Interpretation.

1 This section applies for the purposes of this Part.
2 References to the register, in relation to a charging authority, are to its community charges register.
3 References to anything shown in a register on a day are references to what is shown for the day (including what is shown by virtue of a retrospective entry).
4 References to the registration officer, in relation to a charging authority, are to the community charges registration officer for the authority.
5 The residential address of a person who is a company is the address of the company’s registered office.
6 References to a building include references to a chalet or hut.
7 Whether anything is a caravan at a particular time shall be construed in accordance with Part I of the M36Caravan Sites and Control of Development Act 1960.
8 If at a particular time a person has no fixed abode (in England and Wales or elsewhere) he shall at that time be treated as having his sole or main residence in the place where he is at the time.
9 Section 2(6) above shall not apply to a person to whom subsection (8) above applies at the time concerned.
10 The Secretary of State may make regulations containing rules for ascertaining what is to be treated as the greater or greatest part of premises or a building F369. . ..
11 Nothing in a private or local Act passed before this Act shall prevent a person being subject to a community charge or being liable to pay anything in respect of a community charge or anything by way of contribution in respect of a collective community charge.

F2Part II 

Charges

32  Amount for personal community charges.

1 For each chargeable financial year, a charging authority shall set for its personal community charges an amount or amounts in accordance with this section and section 33 below.
2 Any amount must be set on or before 1 April on which the financial year for which it is set begins, but is not invalid merely because it is set after that date.
2A No amount may be set before the earlier of the following—
a 1 March in the financial year preceding that for which the amount is set;
b the date of the issue to the authority of the last precept capable of being issued to it for the financial year for which the amount is set.
2B No amount may be set unless the authority has calculated an amount in relation to the year under section 95(4) below.
2C A purported setting of an amount, if done in contravention of subsection (2A) or (2B) above, shall be treated as not having occurred.
3 In setting any amount the authority must secure (so far as practicable) that the total amount yielded by its community charges for the year is sufficient to provide for the items mentioned in subsection (4) below, to the extent that they are not to be provided for by other means.
4 The items are—
a any precept issued to the authority for the year,
b the authority’s estimate of the aggregate of the payments to be met from its collection fund in the year under section 90(2)(b) to (g) below or section 90(4)(b) and (c) below (as the case may be),
c the amount calculated (or last calculated) by the authority in relation to the year under section 95(4) below, and
d the authority’s estimate of the amount to be transferred from its collection fund in the year under section 98(4) below.
5 In construing subsection (4)(a) above any precept for which another has been substituted shall be ignored.
6 Where the authority is a relevant charging authority, for the purposes of subsection (2A) above no account shall be taken of any precept capable of being issued to it by a relevant precepting authority.
7 For the purposes of subsection (6) above a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
a in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
b in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
c in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.

C12733  Setting of different amounts.

1 A charging authority must set one amount for its area under section 32 above, except as provided by the following provisions of this section.
2 Where an item mentioned in subsection (3) below relates to a part only of its area, a charging authority must set different amounts for different parts so as to secure (so far as practicable) that the item is provided for only by amounts yielded by such of its community charges as relate to the part, to the extent that the item is not to be provided for by other means.
3 The items are—
a any precept or portion of a precept issued to the authority if the precept or portion is stated to be applicable to a part, and
b any expenses of the authority which are its special expenses and were taken into account by it in making the calculation (or last calculation) in relation to the year concerned under section 95(2) below.
4 For the purposes of subsection (3) above—
C128C129a provided a resolution of a charging authority to the following effect is in force, the expenses of meeting a levy or special levy issued to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses,
b any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which arise out of its possession of property held in trust for a part of its area, are its special expenses,
c any expenses which a charging authority believes will have to be met out of amounts transferred or to be transferred from its collection fund to its general fund or to the City fund (as the case may be), and which relate to a part of its area, are its special expenses provided that expenses of the same kind which relate to another part of its area are to be met out of property held in trust for that part, . . . F373
d any expenses incurred by a charging authority in performing in a part of its area a function performed elsewhere in its area by the sub-treasurer of the Inner Temple, the under-treasurer of the Middle Temple, a parish or community council or the chairman of a parish meeting are the authority’s special expenses provided a resolution of the authority to that effect is in force ; and
e provided a resolution of a charging authority to the following effect is in force, the expenses incurred by it in performing in a part of its area a function performed elsewhere in its area by a body with power to issue a levy or special levy to it are its special expenses or (if the resolution relates to some only of those expenses) those to which the resolution relates are its special expenses.
4A The following rules shall apply to the making of a resolution under subsection (4)(e) above by a charging authority—
a no such resolution may be made unless the body mentioned in subsection (4)(e) above is one in relation to which the charging authority has made under subsection (4)(a) above a resolution which is in force;
b the resolution under subsection (4)(e) above may not be made so as to be in force at any time when that under subsection (4)(a) above is not in force;
c the fact that the resolution under subsection (4)(a) above relates to all the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to all the expenses concerned;
d the fact that the resolution under subsection (4)(a) above relates to part of the expenses concerned does not mean that the resolution under subsection (4)(e) above must relate to part, or any particular part, of the expenses concerned.
5 A community charge relates to a part of an area if it is—
a a personal community charge arising in respect of a residence contained in the part;
b a standard community charge arising in respect of a building, self-contained part of a building F376. . . contained in the part;
c a collective community charge arising in respect of a dwelling constituting or contained in a building which is contained in the part.
6 Rules contained in regulations under sections 10(6), 12(6) and 14(7) above shall apply for the purpose of construing subsection (5) above.
7 As regards any charging authority the Secretary of State may make directions that, for the purposes of subsection (2) above, the extent (if any) to which an item is to be provided for by other means shall be determined by the authority in accordance with the directions.
8 Directions under subsection (7) above—
a must be made in writing;
b may contain rules in accordance with which, or specify factors by reference to which, a determination is to be made;
c may specify (as the extent concerned) an amount in relation to a particular item;
d may relate to one item or to a number of items;
e may contain different provision as to different items;
f may be amended or revoked by other directions under subsection (7) above.
9 The power to give directions under subsection (7) above may be exercised differently for different authorities.
10 No directions under subsection (7) above shall have effect in relation to a determination unless they are served on the authority concerned before it makes the determination.
11 In construing subsection (3)(a) above any precept for which another has been substituted shall be ignored.

34  Power to set substituted amounts.

1 An authority which has set an amount or amounts for a financial year under section 32 above, this section or section 35 below may set an amount or amounts in substitution.
2 Any amount set in substitution under this section—
a must be set in accordance with sections 32 and 33 above, ignoring section 32(2) for this purpose, and
b if set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below, must be set by reference to the multiplier set in substitution.
3 No amount may be set in substitution under this section if it would be greater than that for which it is substituted, except as provided by subsection (4) below.
4 Any amount set in substitution under this section may be greater than that for which it is substituted (the old amount) if the setting of the old amount has been quashed because of a failure to fulfil section 32(3) or 33(2) above , or if the amount is set by a special authority as a result of its having set a multiplier in substitution under paragraph 10 of Schedule 7 below..

35  Duty to set substituted amounts.

1 Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and a precept of a relevant authority is then issued to it for the year (originally or by way of substitute) it must as soon as is reasonably practicable after the issue set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.
2 Each of the following is a relevant authority for the purposes of subsection (1) above—
a a county council,
b a metropolitan county police authority,
c the Northumbria Police Authority,
d a metropolitan county fire and civil defence authority,
e the London Fire and Civil Defence Authority, and
f the Receiver for the Metropolitan Police District.
3 Any amount set in substitution under subsection (1) above must be set in accordance with sections 32 and 33 above, but applying the following rules—
a section 32(2) shall be ignored for this purpose;
b the amount must be set by reference to the precept whose issue gives rise to the amount being set;
c the amount must be set by reference to any qualifying precept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under this sectionor under subsection (6) below;
d F382 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
da the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;
e subject to paragraphs (b) to (da) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.
F3853A In a case where the precept mentioned in subsection (1) above is issued under section 107(2) below, subsection (3) above shall not apply but subsection (3B) below shall apply.
3B In such a case, any amount set in substitution under subsection (1) above must be set in accordance (and only in accordance) with the formula—
A-(B-C)D
where A, B, C and D have the meanings given by section 35A below.
4 Where an authority has set an amount or amounts for a financial year under section 32 or 34 above or under this section and it then makes substitute calculations in accordance with section 95 below, it must as soon as is reasonably practicable after making the substitute calculations set an amount or amounts in substitution, even if it or any of them is equal to or greater than that for which it is substituted.
5 Any amount set in substitution under subsection (4) above must be set in accordance with sections 32 and 33 above, but applying the following rules—
a section 32(2) shall be ignored for this purpose;
b the amount must be set by reference to the amount calculated by the authority in relation to the year under section 95(4) below in making the calculations giving rise to the amount being set;
c the amount must be set by reference to any qualifyingprecept issued to the authority for the year since the time when it set (or last set) an amount or amounts for the year under section 32 or 34 above or under this sectionor under subsection (6) below;
ca the amount must be set by reference to the estimates mentioned in section 32(4)(b) and (d) above and made by the authority when it set (or last set) an amount or amounts for the year under section 32 or 34 above;
d subject to paragraphs (b) to (ca) above, the amount must be set by reference to the information in the authority’s possession at the time mentioned in paragraph (c) above.
F3915A In a case where the substitute calculations mentioned in subsection (4) above are made under section 107(1) below, subsection (5) above shall not apply but subsection (5B) below shall apply.
5B In such a case, any amount set in substitution under subsection (4) above must be set in accordance (and only in accordance) with—
a the standard formula (set out in subsection (5C) below) in a case where the charging authority referred to in subsection (4) above is not a special authority, or
b the special formula (set out in subsection (5D) below) in a case where the charging authority referred to in subsection (4) above is a special authority.
5C The standard formula is—
A-(B-C)D
where A, B, C and D have the meanings given by section 35A below.
5D The special formula is—
A-((B-C)yE)D
where A, B, C, D and E have the meanings given by section 35A below.
5E For the purposes of subsections (3)(c) and (5)(c) above a qualifying precept is a precept issued by a precepting authority which is not a relevant authority within the meaning given by subsection (2) above.
6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F392
8 In construing subsections (3)(c) and (5)(c) above any precept for which another has been substituted shall be ignored; F393. . ..

35A F396Section 35: interpretation.

1 For the purposes of section 35(3B) above—
a A is the amount for which the amount is required to be set in substitution under section 35(1) above;
b B is the amount of the precept for which the precept issued under section 107(2) below is substituted;
c C is the amount of the precept issued under section 107(2) below;
d D is the relevant population, for the financial year mentioned in section 35(1) above, of the area of the charging authority there referred to.
2 For the purposes of section 35(5C) and (5D) above—
a A is the amount for which the amount is required to be set in substitution under section 35(4) above;
b B is the amount calculated under section 95(4) below and for which an amount is substituted in making the substitute calculations under section 107(1) below;
c C is the amount calculated under section 95(4) below in making the substitute calculations under section 107(1) below;
d D is the relevant population, for the financial year mentioned in section 35(4) above, of the area of the charging authority there referred to;
e E is such number, falling between nil and one and expressed as a decimal, as the Secretary of State specifies by order for the purposes of this paragraph and for the special authority and the financial year concerned.
3 For the purposes of this section the relevant population of the area of an English charging authority for a financial year is the relevant population, calculated under paragraph 4 of Schedule 12A below, of the area for the year.
4 For the purposes of this section the relevant population of the area of a Welsh charging authority for a financial year is the relevant population, calculated under paragraph 5 of Schedule 12A below, of the area for the year.

35B F397Substitutions: maximum amounts.

1 Subsection (2) below applies where—
a section 35(1) above applies in the case of a charging authority in circumstances where section 35(3) applies,
b apart from this section, any amount set in substitution under section 35(1) would be greater than the amount for which it is required to be substituted, and
c subsection (3) below does not prevent subsection (2) below applying.
2 In such a case—
a any amount set in substitution under section 35(1) shall be no greater than the amount for which it is required to be substituted, and
b section 35(3) shall have effect subject to paragraph (a) above.
3 Subsection (2) above does not apply where the precept giving rise to the application of section 35(1) is—
a an original precept, or
b a precept issued in substitution for one quashed because of a failure to fulfil section 68(3) or 69(3) or (4) below.
4 Subsection (5) below applies where—
a section 35(4) above applies in the case of a charging authority in circumstances where section 35(5) applies,
b apart from this section, any amount set in substitution under section 35(4) would be greater than the amount for which it is required to be substituted, and
c subsection (6) below does not prevent subsection (5) below applying.
5 In such a case—
a any amount set in substitution under section 35(4) shall be no greater than the amount for which it is required to be substituted, and
b section 35(5) shall have effect subject to paragraph (a) above.
6 Subsection (5) above does not apply where the calculations giving rise to the application of section 35(4) are made because a previous calculation under section 95(4) below has been quashed because of a failure to comply with section 95 in making the calculation.

35C F398Multiple substitutions.

1 Subsection (2) below applies if a charging authority is at any time subject to more than one undischarged duty under the relevant provisions.
2 The authority shall discharge each of the duties separately from the other or others, but it may discharge the duties in whatever sequence it thinks fit.
3 Subsection (4) below applies if—
a a charging authority discharges at any time a duty under a relevant provision, and
b at that time it is subject to one or more undischarged duties under the relevant provisions.
4 For the purposes of the excluded provisions, any amount or amounts in fact set in discharge of the duty mentioned in subsection (3)(a) above shall not be regarded as an amount or amounts set for the authority’s personal community charges under the relevant provision there mentioned.
5 For the purposes of this section the relevant provisions are section 35(1) and (4) above.
6 For the purposes of this section the excluded provisions are—
a sections 10(3) and (5), 12(3) and 14(4) above;
b sections 36(1) and 39(1) below;
c any provision of regulations under this or any other Act.

36  Substituted amounts: supplementary.

1 Where an authority sets any amount in substitution under section 34 or 35 above (a new amount) anything paid to it by reference to the old amount shall be treated as paid by reference to the new amount.
2 But if the old amount exceeds the new amount, the following shall apply as regards anything paid if it would not have been paid had the old amount been the same as the new amount—
a it shall be repaid if the person by whom it was paid so requires;
b in any other case it shall (as the charging authority determines) either be repaid or be credited against any subsequent liability of the person to pay in respect of any community charge of the authority.
3 Where an authority sets an amount or amounts in substitution under section 35(1) above it may recover from the precepting authority administrative expenses incurred by it in, or in consequence of, so doing.
F3954 For the purposes of this section the old amount is the amount found by—
a taking the amount, or each of the amounts, for which the new amount is substituted (whether directly, or indirectly because of one or more intermediate substitutions),
b leaving out of account any amount to which section 35C(4) above applies, and
c taking the amount remaining or (if more than one remains) the last to be set.

C13037  Power to anticipate precept.

1 For the purposes of this section a district council, the Common Council and the Council of the Isles of Scilly are relevant charging authorities, and—
a in relation to a district council, a relevant precepting authority is any parish or community council, chairman of a parish meeting or charter trustees with power to issue a precept to the district council;
b in relation to the Common Council, a relevant precepting authority is the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple;
c in relation to the Council of the Isles of Scilly, a relevant precepting authority is any parish council or chairman of a parish meeting with power to issue a precept to the Council.
2 Subsections (3) to (7) below apply if at the time a relevant charging authority sets an amount or amounts for a financial year under section 32 above a precept for the year has not been issued to it by a relevant precepting authority.
3 If a precept for the previous financial year has been issued to it by the precepting authority, in setting an amount or amounts for the financial year under section 32 above the charging authority may include among the items listed in section 32(4) above an amount equal to that payable under the precept (or last precept) issued for the previous financial year; and in such a case section 32(4) shall be read accordingly.
4 If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has not been issued to it by the precepting authority, and an amount was included under subsection (3) above, the charging authority shall include among the items listed in section 32(4) above an amount equal to that included under subsection (3) above; and in such a case section 32(4) shall be read accordingly.
5 If the precepting authority issues to the charging authority a precept for the year (originally or by way of substitute) then—
a if subsection (3) above does not apply, or no amount was included under it, the precept shall be treated as not having been issued,
b if an amount was included under subsection (3) above, and it is equal to or less than the amount of the precept, the amount of the precept shall be treated as equal to the amount included, and
c if an amount was included under subsection (3) above, and it exceeds the amount of the precept, the amount of the precept shall be treated as equal to its actual amount.
6 If the precepting authority issues no precept to the charging authority for the year, the fact that an amount is included under subsection (3) above does not make the charging authority liable to pay anything to the precepting authority.
7 If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, section 32(4) and 35(3) and (5) above shall be read in accordance with subsection (5) above.
8 Where the financial year mentioned in subsection (2) above is that beginning in 1990 this section shall have effect as if subsection (3) read—

C13138  Anticipated precepts: supplementary.

1 References in this section to the charging authority, the precepting authority and the financial year are to the charging authority, the precepting authority and the financial year mentioned in section 37(2) to (7) above.
C1322 Where the charging authority includes under section 37(3) or (4) above an amount equal to that payable under a precept, section 33 above shall have effect as if among the items listed in subsection (3) there were included an amount equal to that payable under the precept, in a case where the precept is stated to be applicable to a part of the authority’s area.
3 Where the charging authority includes under section 37(3) or (4) above an amount equal to its estimate of the amount of any precept it expects to be issued, in a case where it expects the precept will relate to a part only of its area section 33 above shall have effect as if—
a the reference in subsection (2) to an item relating to a part included a reference to an item the authority expects will relate to a part, and
b among the items listed in subsection (3) there were included an amount equal to the authority’s estimate of the amount of the precept it expects will be issued to it in relation to a part.
4 If the charging authority sets an amount or amounts in substitution for the year under section 34 or 35 above at a time when a precept for the year has been issued to it by the precepting authority, sections 33 and 35(3) and (5) above shall be read in accordance with section 37(5) above.

39  Information.

1 An authority which has set an amount or amounts under section 32, 34 or 35 above shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the amount or amounts in at least one newspaper circulating in the authority’s area.
2 Failure to comply with subsection (1) above does not make the setting of an amount or amounts invalid.

Multipliers

40  Standard community charge multipliers.

1 A charging authority shall determine a standard community charge multiplier for properties in its area.
2 If the authority sees fit, different multipliers may be determined for properties of different specified classes.
3 A specified class is such class as may be specified for the purposes of this section by the authority.
4 If the Secretary of State so requires by regulations, a multiplier for a prescribed class of property shall not exceed whichever of the following he specifies in the regulations as regards the class, namely, 0,½, 1 and 1½.
5 An authority must determine under this section before 1 April 1990.
6 Once a multiplier has been determined it shall remain effective for all chargeable financial years until varied (whether to comply with a requirement under subsection (4) above or otherwise).
7 A multiplier as it has effect for a given financial year may only be varied before the year begins.
8 Regulations under this section in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.
9 A multiplier must be one of the following, namely, 0,½, 1, 1½ or 2.
10 References to properties are to buildings, self-contained parts of buildings F401. . . in respect of which persons are or may become subject to standard community charges of the authority.
11 A charging authority may specify a class for the purposes of this section by reference only to one or more of the following factors—
a the use to which properties are put or are intended to be put;
b whether properties are occupied;
c the period for which properties have been unoccupied;
d the circumstances, other than financial circumstances, of persons subject to standard community charges;
e the capacity in which persons are subject to standard community charges;
f whether properties fall within a class prescribed in regulations under this section.
g the periods for which unoccupied properties have previously been occupied;
h the period for which properties would have been unoccupied if all or some periods of occupation were treated as periods during which the properties were unoccupied;
i in the case of properties comprised in a deceased’s estate, the period which has elapsed since a grant of probate or of letters of administration was made.
11A The Secretary of State in regulations under this section may prescribe a class by reference to such factors as he sees fit.
12 Without prejudice to the generality of subsection (11A) above, a class may be prescribed by reference to one or more of the following factors—
a the physical characteristics of properties;
b the fact that properties are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions;
c the circumstances of persons subject to standard community charges.
13 An authority which has exercised the power to specify classes for the purposes of this section shall, before the end of 21 days beginning with the day of doing so, publish a notice giving details of the exercise of the power in at least one newspaper circulating in the authority’s area.
14 Failure to comply with subsection (13) above does not invalidate the exercise of the power.
15 The power of a charging authority to specify classes for the purposes of this section includes power to amend or revoke a specification made in exercise of the power.
16 The Secretary of State may by order amend subsection (11) above by the insertion of such additional factors as he thinks fit.

C26C138C150Part III  Non-Domestic Rating

Local rating

41  Local rating lists :England.

1 In accordance with this Part the valuation officer for a billing authority in England shall compile, and then maintain, lists for the authority (to be called its local non-domestic rating lists).
2 A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwardsF1087....
2A But—
a subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
b a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.
3 A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled F895....
4 Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
5 Not later than 31 December preceding a day on which a list is to be compiled the valuation officer shall send to the authority a copy of the list he proposes (on the information then before him) to compile.
6 As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office and take such steps as it thinks most suitable for giving notice of it.
6A As soon as is reasonably practicable after compiling a list the valuation officer shall send a copy of it to the authority.
6B As soon as is reasonably practicable after receiving the copy the authority shall deposit it at its principal office.
7 A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the F896... period for which it is in force does not detract from the duty to maintain it.
8 In compiling and maintaining the list which must be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.
F10899 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41ZA Local rating lists: Wales

1 The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this Part.
2 A list must be compiled on 1 April in each revaluation year.
3 Revaluation years are 2026 and every third year afterwards.
4 A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
5 Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
6 No later than 31 December preceding a day on which a list is to be compiled, the valuation officer must send to the authority a copy of the list proposed to be compiled (on the information then before the officer).
7 The authority must keep a copy of the proposed list electronically and must take such steps as it thinks suitable for giving notice of it.
8 As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.
9 The authority must keep a copy of the list electronically.
10 The valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
11 A list is within this subsection if it was—
a compiled under this section, or
b required to be compiled on 1 April 1990, 1 April 1996, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.
12 In maintaining the list that was required to be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.

F109141A Local non-domestic rating lists for Welsh billing authorities.

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42  Contents of local lists.

1 A local non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, each hereditament which fulfils the following conditions on the day concerned—
a it is situated in the authority’s area,
b it is a relevant non-domestic hereditament,
c at least some of it is neither domestic property nor exempt from local non-domestic rating, and
d it is not a hereditament which must be shown for the day in a central non-domestic rating list.
2 For each day on which a hereditament is shown in the local list, it must also show whether the hereditament—
a consists entirely of property which is not domestic, or
b is a composite hereditament.
3 For each day on which a hereditament is shown in the list, it must also show whether any part of the hereditament is exempt from local non-domestic rating.
4 For each day on which a hereditament is shown in the list, it must also show the rateable value of the hereditament
5 The list must also contain such information about hereditaments shown in it as may be prescribed by the appropriate national authority by regulations; and the information so prescribed may include information about the total of the rateable values shown in the list.

42A F6Rural settlement list.

1 Each billing authority in England shall compile and maintain, in accordance with section 42B below, a list (to be called its rural settlement list).
2 A rural settlement list shall have effect for each chargeable financial year and shall identify for each such year any settlements mentioned in subsection (3) below.
3 The settlements referred to in subsection (2) above are those which—
a are wholly or partly within the authority’s area,
b appear to the authority to have had a population of not more than 3,000 on the last 31st December before the beginning of the chargeable financial year in question, and
c in that financial year are wholly or partly within an area designated by the Secretary of State by order as a rural area for the purposes of this section.
4 A rural settlement list must identify the boundaries of each settlement (whether by defining the boundaries or referring to boundaries defined in a map or other document), but if a settlement is not wholly within the area of a billing authority the list need not identify the boundaries outside the authority’s area.
5 An order under subsection (3)(c) above may provide for designating as a rural area any area for the time being identified by any person, in any manner, specified in the order.
6 Subsection (1) above does not apply to a billing authority in respect of any chargeable financial year for which there are no such settlements as are mentioned in subsection (3) above (and, accordingly, if the authority has compiled a rural settlement list, it shall cease to maintain that list).

42B  Preparation and maintenance of lists.

1 The billing authority shall, throughout the period of three months preceding the beginning of the first chargeable financial year for which a rural settlement list is to have effect, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.
2 In each chargeable financial year for which a rural settlement list has effect the billing authority shall (if it appears to the authority that section 42A(1) above will apply to the authority in respect of the next chargeable financial year) review the list and consider whether or not, for the next chargeable financial year, any alterations are required to the list in order to give effect to section 42A(2) above.
3 If following the review the authority considers that any such alterations are required for that year, it shall, throughout the three months preceding the beginning of that year, make available for inspection a draft of the list in the form in which the authority proposes that it should have effect for that year.
4 A billing authority which has compiled a rural settlement list shall make it available for inspection in the form in which the list has effect for each chargeable financial year to which it relates.
5 Where a billing authority is required to make any list or draft available for inspection under this section, it shall make the list or draft available at any reasonable hour (and free of charge) at its principal office.

C11C178C213C211C22643 C138C10 Occupied hereditaments liability and reliefs.

1 A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—
a on the day the ratepayer is in occupation of all or part of the hereditament, and
b the hereditament is shown for the day in a local non-domestic rating list in force for the year.
2 In such a case the ratepayer shall be liable to pay an amount calculated by—
a finding the chargeable amount for each chargeable day in accordance with Schedule 4ZA, and
b aggregating the amounts found under paragraph (a) above.
3 A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.
F10364 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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F10364B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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F10365 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366CA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366CB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10366L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.
8 The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
F10378A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10378B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10378C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10378D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F103844  Occupied hereditaments: supplementary.

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C1244A  Partly occupied hereditaments.

1 Where a hereditament is shown in a billing authority’s local non-domestic rating list and it appears to the authority that part of the hereditament is unoccupied but will remain so for a short time only the authority may require the valuation officer for the authority to apportion both the rateable value of the hereditament , and (where relevant) G as regards the hereditament, between the occupied and unoccupied parts of the hereditament and to certify the apportionment , or apportionments, to the authority.
2 The reference in subsection (1) above to the rateable value of the hereditament is a reference to the rateable value shown under section 42(4) above as regards the hereditament for the day on which the authority makes its requirement.
2A The reference in subsection (1) to G as regards the hereditament is a reference to G calculated in accordance with Schedule 4ZA as regards the hereditament for the day on which the authority makes its requirement.
3 For the purposes of this section an apportionment under subsection (1) above shall be treated as applicable for any day which—
a falls within the operative period in relation to the apportionment, and
b is a day for which the rateable value shown under section 42(4) above as regards the hereditament to which the apportionment relates is the same as that so shown for the day on which the authority requires the apportionment.
4 References in this section to the operative period in relation to an apportionment are references to the period beginning—
a where requiring the apportionment does not have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day on which the hereditament to which the apportionment relates became partly unoccupied, and
b where requiring the apportionment does have the effect of bringing to an end the operative period in relation to a previous apportionment under subsection (1) above, with the day immediately following the end of that period,
and ending with the first day on which one or more of the events listed below occurs.
5 The events are—
a the occupation of any of the unoccupied part of the hereditament to which the apportionment relates;
b the ending of the rate period in which the authority requires the apportionment;
c the requiring of a further apportionment under subsection (1) above in relation to the hereditament to which the apportionment relates;
d the hereditament to which the apportionment relates becoming completely unoccupied.
e paragraph 3 of Schedule 4ZA beginning, or ceasing, to apply in relation to the hereditament.
6 Subsection (7) below applies where—
a a billing authority requires an apportionment under subsection (1) above, and
b the hereditament to which the apportionment relates—
i does not fall within a class prescribed under section 45(1)(d), or
ii would (if unoccupied) be zero-rated under paragraph 2 of Schedule 4ZB.
7 In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
8 Subsection (9) below applies where—
a a billing authority requires an apportionment under subsection (1) above, and
b the hereditament to which the apportionment relates—
i falls within a class prescribed under section 45(1)(d), and
ii would (if unoccupied) not be zero-rated under paragraph 2 of Schedule 4ZB, and
c regulations under paragraph 1(2) of Schedule 4ZB are in force and has effect in relation to the hereditament.
9 In relation to any day for which an apportionment is applicable, Schedule 4ZA has effect as regards the hereditament as if for paragraph 10(2) there were substituted—
9A In relation to a day to which neither subsection (7) nor subsection (9) applies, an apportionment under subsection (1) does not have any effect in relation to the chargeable amount.
10 References in subsections (1) to (5) above to the hereditament, in relation to a hereditament which is partly domestic property or partly exempt from local non-domestic rating, shall, except where the reference is to the rateable value of the hereditament, be construed as references to such part of the hereditament as is neither domestic property nor exempt from local non-domestic rating.

C14C179C212C214C22745 C13 Unoccupied hereditaments: liability and reliefs.

1 A person (the ratepayer) shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year—
a on the day none of the hereditament is occupied,
b on the day the ratepayer is the owner of the whole of the hereditament,
c the hereditament is shown for the day in a local non-domestic rating list in force for the year, and
d on the day the hereditament falls within a class prescribed by the appropriate national authority by regulations.
2 In such a case the ratepayer shall be liable to pay an amount calculated by—
a finding the chargeable amount for each chargeable day in accordance with Schedule 4ZB, and
b aggregating the amounts found under paragraph (a) above.
3 A chargeable day is one which falls within the financial year and in respect of which the conditions mentioned in subsection (1) above are fulfilled.
F10504 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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F10504B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10504C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10504D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10504E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10504F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10504G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C15F6055 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F606C15C166 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 The amount the ratepayer is liable to pay under this section shall be paid to the billing authority in whose local non-domestic rating list the hereditament is shown.
8 The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.
9 For the purposes of subsection (1)(d) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.
10 Without prejudice to the generality of subsection (9) above, a class may be prescribed by reference to one or more of the following factors—
a the physical characteristics of hereditaments;
b the fact that hereditaments have been unoccupied at any time preceding the day mentioned in subsection (1) above;
c the fact that the owners of hereditaments fall within prescribed descriptions.

F105145A Unoccupied hereditaments: zero-rating

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F105246  Unoccupied hereditaments: supplementary.

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46A  Unoccupied hereditaments: new buildings.

1 Schedule 4A below (which makes provision with respect to the determination of a day as the completion day in relation to a new building) shall have effect.
2 Where—
a a completion notice is served under Schedule 4A below, and
b the building to which the notice relates is not completed on or before the relevant day,
then for the purposes of section 42 above and Schedule 6 below the building shall be deemed to be completed on that day.
3 For the purposes of subsection (2) above the relevant day in relation to a completion notice is—
a where an appeal against the notice is brought under paragraph 4 of Schedule 4A below, the day stated in the notice, and
b where no appeal against the notice is brought under that paragraph, the day determined under that Schedule as the completion day in relation to the building to which the notice relates.
4 Where—
a a day is determined under Schedule 4A below as the completion day in relation to a new building, and
b the building is not occupied on that day,
it shall be deemed for the purposes of section 45 above to become unoccupied on that day.
5 Where—
a a day is determined under Schedule 4A below as the completion day in relation to a new building, and
b the building is one produced by the structural alteration of an existing building,
the hereditament which comprised the existing building shall be deemed for the purposes of section 45 above to have ceased to exist, and to have been omitted from the list, on that day.
6 In this section—
a “building” includes part of a building, and
b references to a new building include references to
i a building produced by the structural alteration of an existing building where the existing building is comprised in a hereditament which, by virtue of the alteration, becomes, or becomes part of, a different hereditament or different hereditaments ;
ii a building situated in England which a hereditament shown in a list comprises or includes, or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included, and that has been subject to alterations;
iii part of a building situated in England and added to an existing building which a hereditament shown in a list comprises or includes or which a hereditament that was previously shown (but is no longer shown) in a list comprised or included.
iv a building that has been subject to alterations where the building is comprised in a hereditament situated in Wales that was (but is no longer) shown in a list.

C17C218C21747  Discretionary relief.

1 Where the condition mentioned in subsection (3) below is fulfilled for a day which is a chargeable day within the meaning of section 43 or 45 above (as the case may be)—
a the chargeable amount for the day shall be such as is determined by, or found in accordance with rules determined by, the billing authority concerned, and
b F1053... regulations under section 57A or 58 below or any provision of or made under Schedule 4ZA, 4ZB or 7A below (as the case may be) shall not apply as regards the day.
F7042 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 The F705... condition is that, during a period which consists of or includes the chargeable day, a decision of the billing authority concerned operates to the effect that this section applies as regards the hereditament concerned.
F7093A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7093B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7093C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7093D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 A determination under subsection (1)(a) above—
a must be such that the chargeable amount for the day is less than the amount it would be apart from this section;
b may be such that the chargeable amount for the day is 0;
c may be varied by a further determination of the authority under subsection (1)(a) above.
5 In deciding what the chargeable amount for the day would be apart from this section the effect of any regulations under section 57A or 58 below and of any provision of or made under Schedule 7A below shall be taken into account but anything which has been done or could be done under section 49 below shall be ignored.
5A So far as a decision under subsection (3) above would have effect where neither paragraph 2 of Schedule 4ZA nor subsection (5B) of this section apply, the billing authority may make the decision only if it is satisfied that it would be reasonable for it to do so, having regard to the interests of persons liable to pay council tax set by it.
5B This subsection applies on the chargeable day if—
a all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations—
i none of which is established or conducted for profit, and
ii each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts, or
b the hereditament—
i is wholly or mainly used for purposes of recreation, and
ii all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit.
5C A billing authority in England, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Secretary of State.
5D A billing authority in Wales, when making a decision under subsection (3) above, must have regard to any relevant guidance issued by the Welsh Ministers.
6 A decision under subsection (3) above may be revoked by a further decision of the authority.
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.
6B A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—
a the day falls before the end of the financial year beginning on 1 April 2023, and
b the decision is made more than six months after the end of the financial year in which the day falls.
F10977 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 The appropriate national authority may make regulations containing provision—
a requiring notice to be given of any determination or decision;
b limiting the power to revoke a decision or vary a determination;
c as to other matters incidental to this section.
8A This section does not apply where the hereditament is an excepted hereditament.
9 A hereditament is an excepted hereditament if all or part of it is occupied (otherwise than as trustee) by
F18a a billing authority; or
b a precepting authority, other than the Receiver for the Metropolitan Police District or charter trustees; or
c a functional body, within the meaning of the Greater London Authority Act 1999.
10 This section does not apply where the hereditament is zero-rated under paragraph 2 of Schedule 4ZB.

48  Discretionary relief: supplementary.

1 This section applies for the purposes of section 47 above (but subsection (5) below does not apply for the purposes of subsection (3B)(a) of that section).
F6072 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6082A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 A hereditament not in use shall be treated as wholly or mainly used for purposes of recreation if it appears that when next in use it will be wholly or mainly used for purposes of recreation.
4 A hereditament which is wholly unoccupied shall be treated as an excepted hereditament if it appears that when any of it is next occupied the hereditament will be an excepted hereditament.
5 If a hereditament is wholly unoccupied but it appears that it or any part of it when next occupied will be occupied for particular purposes, the hereditament or part concerned (as the case may be) shall be treated as occupied for those purposes.

48A Discretionary relief: functions of Mayoral development corporations

1 The Mayor of London may require a billing authority to provide the Mayor with information to assist the Mayor with making decisions under section 214 of the Localism Act 2011 (Mayor's power to decide that a Mayoral development corporation should have functions under section 47 above).
2 A Mayoral development corporation which has, or expects to have, functions under section 47 above may require a billing authority to provide the corporation with information to assist the corporation to exercise functions under that section.
3 A billing authority must comply with a requirement imposed on it under subsection (1) or (2) above so far as the requirement relates to information available to the billing authority.
4 A person to whom information is provided in response to a requirement imposed under subsection (1) or (2) above may use the information only for the purposes for which it was sought.
5 The Secretary of State may by regulations make transitional provision in connection with, or in anticipation of, a Mayoral development corporation—
a beginning to exercise functions under section 47 above, or
b ceasing to exercise functions under that section.
6 The Secretary of State may by regulations make provision about payment by a Mayoral development corporation to a billing authority of amounts—
a as regards the operation of section 47 above in cases where the corporation has exercised functions under that section;
b as regards costs of collection and recovery in such cases.

49  Reduction or remission of liability.

1 A billing authority may—
a reduce any amount a person is liable to pay to it under section 43 or 45 above, or
b remit payment of the whole of any amount a person would otherwise be liable to pay to it under section 43 or 45 above.
2 But an authority may not act under this section unless it is satisfied that—
a the ratepayer would sustain hardship if the authority did not do so, and
b it is reasonable for the authority to do so, having regard to the interests of persons liable to pay council tax set by it.
3 The amount as regards which a reduction or remittance may be made under subsection (1) above is the amount the person would be liable to pay (apart from this section) taking account of anything done under section 47 above , the effect of any regulations under section 57A or 58 below, and the effect of any provision of or made under Schedule 7A below.
4 Where an authority acts under this section, section 43 or 45 above shall be construed accordingly as regards the case concerned.

49A Cancellation of backdated liabilities for days in years 2005 to 2010

1 The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is zero.
2 The regulations may give that relief in relation to a hereditament and a chargeable day only if—
a the hereditament is shown for the day in a local non-domestic rating list compiled on 1 April 2005, and
b it is shown for that day as it is shown as the result of an alteration of the list made after the list was compiled.
3 The regulations may give that relief in relation to a hereditament and a chargeable day subject to the fulfilment of prescribed conditions.
4 A prescribed condition may be—
a a condition to be fulfilled in relation to the hereditament,
b a condition to be fulfilled in relation to some other hereditament, or
c some other condition.
5 The conditions that may be prescribed include, in particular—
a conditions relating to the circumstances in which an alteration of a local non-domestic rating list was made;
b conditions relating to the consequences of the alteration;
c conditions relating to the length of the period beginning with the first day from which an alteration had effect and ending with the day on which the alteration was made;
d conditions relating to a person's liability or otherwise to non-domestic rates at any time.

50  Joint owners or occupiers.

1 The appropriate national authority may make such regulations as it sees fit to deal with any case where (apart from the regulations) there would be more than one owner or occupier of a hereditament or part or of land at a particular time.
2 Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
3 The regulations may provide for the owner or occupier at the time concerned to be taken to be such one of the owners or occupiers as is identified in accordance with prescribed rules.
4 The regulations may provide that—
a as regards any time when there is only one owner or occupier, section 43 or 45 above (as the case may be) shall apply;
b as regards any time when there is more than one owner or occupier, the owners or occupiers shall be jointly and severally liable to pay a prescribed amount by way of non-domestic rate.
5 The regulations may include provision that prescribed provisions shall apply instead of prescribed provisions of this Part, or that prescribed provisions of this Part shall not apply or shall apply subject to prescribed amendments or adaptations.

51  Exemption.

Schedule 5 below shall have effect to determine the extent (if any) to which a hereditament is for the purposes of this Part exempt from local non-domestic rating.

Central rating

52  Central rating lists for England.

1 In accordance with this Part the central valuation officer shall compile, and then maintain, lists for England (to be called central non-domestic rating lists).
2 A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards F1100... .
2A But—
a subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and
b a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.
3 A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled F898....
4 Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
5 Not later than 31 December preceding a day on which a list is to be compiled the central valuation officer shall send to the Secretary of State a copy of the list he proposes (on the information then before him) to compile.
6 As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.
6A As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State.
6B As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.
7 A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the F899... period for which it is in force does not detract from the duty to maintain it.
F11028 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

52ZA Central rating lists for Wales

1 The central valuation officer must compile lists for Wales (to be called central non-domestic rating lists) in accordance with this Part.
2 A list must be compiled on 1 April in each revaluation year.
3 Revaluation years are 2026 and every third year afterwards.
4 A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
5 Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
6 No later than 31 December preceding a day on which a list is to be compiled, the central valuation officer must send to the Welsh Ministers a copy of the list proposed to be compiled (on the information then before the officer).
7 The Welsh Ministers must keep a copy of the proposed list electronically.
8 As soon as is reasonably practicable after compiling a list, the central valuation officer must send a copy of it to the Welsh Ministers.
9 The Welsh Ministers must keep a copy of the list electronically.
10 The central valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
11 A list is within this subsection if it was—
a compiled under this section, or
b required to be compiled on 1 April 1990, 1 April 1995, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.

53  Contents of central lists.

1 With a view to securing the central rating en bloc of certain hereditaments, the Secretary of State may by regulations designate a person and prescribe in relation to him one or more descriptions of relevant non-domestic hereditament.
2 Where the regulations so require, a central non-domestic rating list must show, for each day in each chargeable financial year for which it is in force, the name of the designated person and, against it, each hereditament (wherever situated) which on the day concerned—
a is occupied or (if unoccupied) owned by him, and
b falls within any description prescribed in relation to him.
3 For each such day the list must also show against the name of the designated person the rateable value (as a whole) of the hereditaments so shown.
4 Where regulations are for the time being in force under this section prescribing a description of non-domestic hereditament in relation to a person designated in the regulations (“the previously designated person”), amending regulations altering the designated person in relation to whom that description of hereditament is prescribed may have effect from a date earlier than that on which the amending regulations are made.
4A Where, by virtue of subsection (4) above, the designated person in relation to any description of non-domestic hereditament is changed from a date earlier than the making of the regulations,—
a any necessary alteration shall be made with effect from that date to a central non-domestic rating list on which any hereditament concerned is shown; and
b an order making the provision referred to in paragraph 3(2) of Schedule 6 below and specifying a description of hereditament by reference to the previously designated person shall be treated, with effect from that date, as referring to the person designated by the amending regulations.
5 A central non-domestic rating list must also contain such information about hereditaments shown in it as may be prescribed by the Secretary of State by regulations.

C215C22854 C18 Central rating: liability and reliefs.

1 A person (the ratepayer) shall be subject to a non-domestic rate in respect of a chargeable financial year if for any day in the year his name is shown in a central non-domestic rating list in force for the year.
2 In such a case the ratepayer shall be liable to pay an amount calculated by—
a finding the chargeable amount for each chargeable day in accordance with Schedule 5A, and
b aggregating the amounts found under paragraph (a) above.
3 A chargeable day is one which falls within the financial year and for which the ratepayer’s name is shown in the list.
F10584 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10585 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10586 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10587 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 The amount the ratepayer is liable to pay under this section shall be paid to the appropriate national authority.
9 The liability to pay any such amount shall be discharged by making a payment or payments in accordance with regulations under Schedule 9 below.

F105954ZA Relief for telecommunications infrastructure

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General

F110554A Postponement of compilation of Welsh lists for 2015 onwards

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54AB Power to amend revaluation year: Wales

1 The Welsh Ministers may by regulations amend sections 41ZA(3) and 52ZA(3) so as to—
a substitute a different year for the year that is for the time being specified as the revaluation year;
b insert a reference to a different year from the year that would otherwise be the revaluation year;
c substitute a different interval between revaluation years for the interval that is for the time being specified there;
d make other amendments to section 41ZA(3) or 52ZA(3) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).
2 If regulations are made—
a under subsection (1)(a) or (b), they must specify the same year in both sections 41ZA(3) and 52ZA(3);
b under subsection (1)(c), they must specify the same interval in both sections 41ZA(3) and 52ZA(3).
3 Where regulations under subsection (1)(c) substitute a different interval, the Welsh Ministers must by regulations also amend the period of years specified in section 58(10)(a) so that it is the same as that interval.

55  Alteration of lists.

1 The Secretary of State may make regulations providing that where a copy of a list has been sent under section 41(5) or 52(5) above and the valuation officer alters the list before it comes into force—
a the officer must inform the billing authority or Secretary of State (as the case may be), and
b the authority or Secretary of State (as the case may be) must alter the deposited copy accordingly.
1A The Welsh Ministers may make regulations providing that where a copy of a list has been sent under section 41ZA(6) or 52ZA(6) and the valuation officer alters the list before it comes into force—
a the officer must inform the billing authority or the Welsh Ministers (as the case may be), and
b the authority or the Welsh Ministers (as the case may be) must alter their copy accordingly.
2 The appropriate national authority may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.
3 The regulations may include provision that where a valuation officer intends to alter a list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.
4 The regulations may include provision—
a as to who (other than a valuation officer) may make a proposal for the alteration of a list with a view to its being accurately maintained,
b as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal,
c as to the period within which a proposal must be made,
d as to the procedure for and subsequent to the making of a proposal, and
dd as to the circumstances within which and the conditions upon which a proposal may be withdrawn
e requiring the valuation officer to inform other prescribed persons of the proposal in a prescribed manner.
4A In relation to an English list or a Welsh list, the provision that may be included in the regulations by virtue of subsection (4) includes—
a provision about the steps that must be taken before a person may make a proposal for an alteration of the list (which may include steps designed to ensure the person checks the accuracy and completeness of any information on which any decision by the valuation officer has been based and gives the valuation officer an opportunity to consider the results of those checks and alter the list);
b provision restricting the circumstances in which any of those steps may be taken and provision about the timing of any step;
c provision for valuation officers to impose financial penalties on persons who, in, or in connection with, proposals for the alteration of the list, knowingly, recklessly or carelessly provide information which is false in a material particular.
4B If provision is made by virtue of subsection (4A)(c)—
a the maximum amount of any penalty that may be specified in, or determined in accordance with, the regulations is £500;
b the regulations must require any sum received by a valuation officer by way of penalty to be paid into the appropriate fund;
c the regulations may include provision for any penalty to be recovered by the valuation officer concerned as a civil debt due to the officer;
d the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to the valuation tribunal.
5 The regulations may include provision that, where there is a disagreement between a valuation officer and another person making a proposal for the alteration of a list—
a about the validity of the proposal; or
b about the accuracy of the list,
F639an appeal may be made to a valuation tribunal....
5A In relation to a proposal made by a person to alter an English list or a Welsh list, the provision that may be included in regulations by virtue of subsection (5) includes provision—
a about the grounds on which an appeal may be made;
b about the matters which are not to be taken into account by the valuation tribunal as part of an appeal;
c about the circumstances in which new evidence may be admitted on an appeal, and about the conduct of an appeal in relation to such evidence;
d about the payment of fees by ratepayers in relation to appeals, the payment of those fees into the appropriate fund and the circumstances in which those fees are to be refunded.
This subsection is without prejudice to the powers to make regulations conferred by Part 3 of Schedule 11 (tribunals: procedure, orders, etc).
6 The regulations may include—
a provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);
b provision requiring the list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;
c provision requiring the valuation officer to inform prescribed persons of an alteration within a prescribed period;
d provision requiring the valuation officer to keep for a prescribed period a record of the state of the list before the alteration was made.
7 The regulations may include provision as to financial adjustments to be made as a result of alterations, including—
F35a provision requiring payments or repayments to be made, with or without interest, and
c provision as to the recovery (by deduction or otherwise) of sums due.
7A In relation to England, the regulations may include provision that—
a where a valuation officer for a billing authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) F1108... above, the authority must alter the copy accordingly;
b where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.
7AA In relation to Wales, the regulations may include provision that—
a where a valuation officer for a billing authority has informed the authority of an alteration of a local non-domestic rating list compiled by the officer, the authority must alter its copy of the list accordingly;
b where the central valuation officer has informed the Welsh Ministers of an alteration of a central non-domestic rating list compiled for Wales, the Welsh Ministers must alter their copy of the list accordingly.
7B For the purposes of subsections (4B)(b) and (5A)(d) “the appropriate fund” means—
a where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter an English list, the Consolidated Fund, and
b where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter a Welsh list, the Welsh Consolidated Fund.
8 In this section—
  • “English list” means—
    1. a local non-domestic rating list that has to be compiled for a billing authority in England, or
    2. the central non-domestic rating list that has to be compiled for England;
  • “valuation tribunal” means—
    1. in relation to England, the Valuation Tribunal for England;
    2. in relation to Wales, a valuation tribunal established under paragraph 1 of Schedule 11;
  • “Welsh list” means—
    1. a local non-domestic rating list that has to be compiled for a billing authority in Wales, or
    2. the central non-domestic rating list that has to be compiled for Wales.

56  Valuation and multipliers.

1 Schedule 6 below (which contains provisions about valuation for the purposes of this Part) shall have effect.
2 Schedule 7 below (which contains provisions about multipliers for the purposes of this Part) shall have effect.

57  Special provision for 1990-95.

Schedule 7A below (which contains special provision for 1990-95) shall have effect.

57A Transitional provision for 2005 onwards: England

1 In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.
2 The regulations may contain such provisions as are mentioned in subsection (3) below in relation to any case where—
a as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and
b the day falls within a prescribed relevant financial year.
3 The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
4 A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.
5 Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.
6 Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.
7 Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments as regards which A exceeds, and those as regards which A does not exceed, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
7A For the purposes of subsection (7)—
a “A” has the meaning it has in Schedule 4ZA or 4ZB (as the case may be);
b a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
8 Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—
a imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
b as to appeals relating to things done or not done by such officers.
9 Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 February immediately preceding the year; but this is without prejudice to the power to amend or revoke.
10 In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, no greater than the aggregate amount which would be so payable apart from the regulations.
11 For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.
12 Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.
13 For the purposes of this section—
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;
b a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

58  Special provision for 1995 onwards.

1 In relation to any relevant period the Welsh Ministers may make regulations under this section which apply in relation to Wales.
2 The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—
a as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, and
b the day falls within the relevant period concerned.
3 The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).
4 A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.
5 Rules prescribed under this section may be framed by reference to such factors as the Welsh Ministers think fit.
6 Without prejudice to section 143A(2)(b) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.
7 Without prejudice to section 143A(2)(b) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.
F397A Without prejudice to section 143A(2) and (3) below, regulations under this section may include provision—
a imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
b as to appeals relating to things done or not done by such officers.
8 Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.
9 In making regulations under this section the Welsh Ministers shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to them and all billing authorities by way of non-domestic rates as regards a particular financial year does not exceed that which it would in their opinion be likely to be apart from the regulations.
10 For the purposes of this section—
a a relevant period is a period of three years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;
b a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

59  Contributions in aid.

Where a contribution in aid of non-domestic rating is made in respect of a hereditament which is exempt from local non-domestic rating by virtue of paragraph 19A of Schedule 5 below (property occupied for purposes of visiting forces etc.), the contribution shall be paid to the appropriate national authority.

59A Local retention of non-domestic rates

Schedule 7B (local retention of non-domestic rates) has effect.

60  Pooling.

Schedule 8 below (which provides for the keeping of non-domestic rating accounts, and for sums to be paid to and by the Welsh Ministers) shall have effect.

C1961  Valuation officers.

1 The Commissioners of Inland Revenue shall appoint—
a a valuation officer for each billing authority, and
b the central valuation officer.
2 The remuneration of, and any expenses incurred by, valuation officers in carrying out their functions under this Part (including the remuneration and expenses of persons, whether or not in the service of the Crown, employed to assist them) shall be paid out of money provided by Parliament.

62  Administration.

Schedule 9 below (which contains provisions about administration, including collection and recovery) shall have effect.

62A Recovery by taking control of goods

Where a liability order has been made against a person under regulations under Schedule 9, the billing authority may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.

63  Death.

1 The appropriate national authority may make such regulations as it sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate.
2 Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.
3 The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).
4 The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.
5 The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.
6 The regulations may provide that proceedings (whether by way of appeal under regulations under section 55 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.

63A Disclosure of Revenue and Customs information

1 An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a qualifying purpose.
2 Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.
3 Each of the following is a “qualifying person”—
a a billing authority;
b a major precepting authority;
c a person authorised to exercise any function of an authority within paragraph (a) or (b) relating to non-domestic rating;
d a person providing services to an authority within paragraph (a) or (b) relating to non-domestic rating;
e the Secretary of State;
f the Welsh Ministers;
g a prescribed person.
4 Each of the following is a “qualifying purpose”—
a enabling or assisting the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under this Part which are not functions of the Secretary of State or the Welsh Ministers;
b enabling or assisting the Secretary of State or the Welsh Ministers to carry out functions conferred by or under section 53 or 54 (central non-domestic rating), or by or under Schedule 9 so far as relating to central non-domestic rating lists;
c any other prescribed purpose relating to non-domestic rating.
5 In this section—
  • “prescribed” means—
    1. in relation to England, prescribed by regulations made by the Secretary of State, and
    2. in relation to Wales, prescribed by regulations made by the Welsh Ministers;
  • “Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005.
6 Regulations under this section may only be made with the consent of the Commissioners for Her Majesty's Revenue and Customs.

63B Restrictions on onward disclosure of Revenue and Customs information

1 Information disclosed under section 63A or this section may not be further disclosed unless that further disclosure is—
a to a qualifying person for a qualifying purpose,
b for the purposes of the initiation or conduct of any proceedings relating to the enforcement of any obligation imposed by or under this Part of this Act,
c in pursuance of a court order,
d with the consent of each person to whom the information relates, or
e required or permitted under any other enactment.
2 Information may not be disclosed under subsection (1)(a) to a qualifying person within section 63A(3)(c), (d), (e), (f) or (g) except with the consent of the Commissioners for Her Majesty's Revenue and Customs (which may be general or specific).
3 Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.
4 A person commits an offence if the person contravenes subsection (1) or (2) by disclosing information relating to a person whose identity—
a is specified in the disclosure, or
b can be deduced from it.
5 It is a defence for a person charged with an offence under this section of disclosing information to prove that the person reasonably believed—
a that the disclosure was lawful, or
b that the information had already lawfully been made available to the public.
6 A person guilty of an offence under this section is liable—
a on summary conviction, to imprisonment for a term not exceeding the general limit in a magistrates’ court or to a fine, or to both;
b on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or to both.
7 A prosecution for an offence under this section may be instituted only by or with the consent of the Director of Public Prosecutions.
8 In relation to an offence under this section committed before 2 May 2022 the reference in subsection (6)(a) to the general limit in a magistrates’ court is to be taken as a reference to 6 months.
9 This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of subsection (1) or (2) (whether or not subsection (4) applies to the contravention).
10 In this section—
  • “qualifying person” has the same meaning as in section 63A;
  • “qualifying purpose” has the same meaning as in that section.

63C Freedom of information

1 Revenue and customs information relating to a person which has been disclosed under section 63A or 63B is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—
a would specify the identity of the person to whom the information relates, or
b would enable the identity of such a person to be deduced.
2 In this section “revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

63D Disclosure of valuation information to Northern Ireland rating officials

1 Subsection (2) applies where a Northern Ireland rating official (“R”) makes a request to a valuation officer (“V”) for Revenue and Customs information—
a that V holds in connection with V’s functions under this Part, and
b that R reasonably believes will assist R in the performance of any of R’s functions under Part 3 of the 1977 Order (valuation).
2 V may disclose the information to R if V considers it reasonable to do so.
3 Subject to subsection (4), the disclosure of information under this section does not breach—
a any obligation of confidence owed by V, or
b any other restriction on the disclosure of information (however imposed).
4 V may not disclose information under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this section is to be taken into account).
5 Where information is disclosed under this section, the information may not be—
a used for a purpose other than a purpose relating to the performance of any of R’s functions under Part 3 of the 1977 Order, or
b further disclosed,
unless the use of the information for another purpose or the further disclosure (as the case may be) is authorised by subsection (6).
6 The use of the information for another purpose or the further disclosure (as the case may be) is authorised by this subsection where—
a the Commissioners for His Majesty’s Revenue and Customs consent (specifically or generally) to it,
b each person to whom the information relates consents (specifically or generally) to it,
c it is in pursuance of a court order, or
d it is required by any other enactment.
7 In subsection (6)(d), the reference to an enactment does not include—
a an Act of the Scottish Parliament or an instrument made under such an Act,
b an Act or Measure of Senedd Cymru or an instrument made under such an Act or Measure, or
c an Act of the Northern Ireland Assembly or an instrument made under such an Act.
8 Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to a disclosure of information in contravention of subsection (5) which relates to a person whose identity is specified in, or can be deduced from, the disclosure as it applies in relation to the disclosure of information in contravention of section 20(9) of that Act.
9 Revenue and customs information relating to a person which has been disclosed under this section is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—
a would specify the identity of the person to whom the information relates, or
b would enable the identity of such a person to be deduced.
10 In this section—
  • “the 1977 Order” means the Rates (Northern Ireland) Order 1977 (S.I. 1977/2157 (N.I. 28));
  • “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);
  • “Northern Ireland rating official” means an officer appointed under Article 36 of the 1977 Order (the Commissioner, district valuers and the Valuation Office);
  • “Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (information held in connection with a function of the Revenue and Customs);
  • “revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

Anti-avoidance: Wales

63F Artificial non-domestic rating avoidance arrangements: introduction

1 This section and sections 63G to 63M make provision in relation to Wales about counteracting advantages, in respect of liability to non-domestic rating, from artificial non-domestic rating avoidance arrangements.
2 For the purposes of this section and sections 63G to 63M, an arrangement is an “artificial non-domestic rating avoidance arrangement” if—
a in consequence of the arrangement, a person obtains or will obtain an advantage in relation to non-domestic rating (see section 63G), and
b the arrangement is artificial (see section 63H).
3 For the purposes of this section and sections 63G to 63M, “an arrangement” includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including—
a a series of arrangements, and
b any part or stage of an arrangement comprised of more than one part or stage.

63G Meaning of “advantage”

For the purposes of sections 63F to 63M, “an advantage” means the avoidance or reduction of liability to non-domestic rating, by means of (among other things)—
a avoidance of an assessment;
b remission;
c relief (or increased relief);
d repayment (or increased repayment);
e deferral of a payment.

63H Meaning of “artificial”

1 For the purposes of sections 63F to 63M, an arrangement is artificial if—
a it is of a type specified by the Welsh Ministers by regulations, and
b where subsection (3) applies, no determination has been made in relation to the (particular) arrangement.
2 The regulations may only specify a type of arrangement if making an arrangement of that type would not be a reasonable course of action in relation to the provisions of enactments relating to non-domestic rating, having regard in particular to—
a whether the substantive results of arrangements of that type are inconsistent with—
i any principles on which those provisions are based (whether express or implied), and
ii the policy objectives of those provisions;
b whether arrangements of that type are intended to exploit any shortcomings in those provisions;
c whether arrangements of that type lack economic or commercial substance (other than obtaining an advantage in relation to non-domestic rating).
3 The regulations may provide that a particular arrangement of a type specified under subsection (1)(a) is not artificial if a determination to that effect is made, in accordance with the regulations and having regard to all the circumstances, by—
a a billing authority in Wales, in connection with the authority’s local non-domestic rating list;
b the Welsh Ministers, in connection with a central non-domestic rating list for Wales.
4 In this section “enactments relating to non-domestic rating” means—
a this Act,
b the Business Rate Supplements Act 2009 (c. 7), and
c any subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)) made under those Acts.

63I Liability to non-domestic rating: local lists

1 Subsections (2) to (5) apply if, in connection with a billing authority in Wales’ local non-domestic rating list, an artificial non-domestic rating avoidance arrangement has been made.
2 The billing authority must, from the relevant date—
a treat the ratepayer as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or
b treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement).
3 The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 43 or 45.
4 In subsection (2), “the relevant date” means the later of—
a the day the arrangement mentioned in subsection (1) is made;
b the day the applicable regulations come into force;
c a day provided for in those regulations.
5 In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.

63J Liability to non-domestic rating: central lists

1 Subsections (2) to (5) apply if, in connection with a central non-domestic rating list for Wales, an artificial non-domestic rating avoidance arrangement has been made.
2 The Welsh Ministers must, from the relevant date—
a treat the ratepayer as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or
b treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement).
3 The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 54.
4 In subsection (2), “the relevant date” means the later of—
a the day the arrangement mentioned in subsection (1) is made;
b the day the applicable regulations come into force;
c a day provided for in those regulations.
5 In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.

63K Liability to non-domestic rating: notification

1 The billing authority must give notice to a person who is to be treated as liable in accordance with section 63I.
2 The Welsh Ministers must give notice to a person who is to be treated as liable in accordance with section 63J.
3 A notice under subsection (1) or (2) must set out—
a the reasons for treating the person as liable,
b information about requiring a review under subsection (4), and
c information about the right of appeal under section 63L.
4 A person who receives a notice under subsection (1) or (2) may require a review of it by making a request in writing to the billing authority or the Welsh Ministers (as the case may be) within 30 days beginning with the date of the notice under subsection (1) or (2).
5 The review must conclude that the notice under subsection (1) or (2) is to be either—
a confirmed, or
b withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).
6 The billing authority or the Welsh Ministers must notify the person of the conclusion of the review and their reasoning within 30 days beginning with the day on which the request was made under subsection (4).
7 Notices under this section must be in writing.

63L Appeals to valuation tribunal

1 This section applies where a person is given a notice under section 63K(1) or (2) that is confirmed in accordance with section 63K(5).
2 The person may appeal to a valuation tribunal established under paragraph 1 of Schedule 11 within 30 days beginning with the day on which the billing authority or the Welsh Ministers notify the person of their conclusions in accordance with section 63K(6).
3 The valuation tribunal may confirm the notice or require it to be withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).

63M Penalties

1 The Welsh Ministers may by regulations make provision for the imposition of a financial penalty where—
a a person has been given a notice under section 63K(1) or (2) and it has not been withdrawn,
b the time limit for requesting a review under section 63K(4) has expired and, if a review has been requested, the time limit for appealing under section 63L has expired, and
c the person has failed to pay an amount due to a billing authority or the Welsh Ministers in consequence of having made an artificial non-domestic rating avoidance arrangement.
2 The maximum penalty that may be specified in the regulations is £500 plus 3% of the rateable value of the hereditament on the date of the notice under section 63K(1) or (2).
3 The artificial non-domestic rating avoidance arrangement is to be ignored when determining the rateable value of the hereditament for the purposes of subsection (2).
4 Any sum received by way of penalty under this section is to be paid into the Welsh Consolidated Fund.
5 The regulations may make further provision in relation to the collection and enforcement of penalties under this section.
6 The Welsh Ministers may by regulations amend subsection (2) by substituting a different amount for the penalty for the time being specified in that subsection.

Interpretation

C2064 C138 Hereditaments.

1 A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed.
2 In addition, a right is a hereditament if it is a right to use any land for the purpose of exhibiting advertisements and—
a the right is let out or reserved to any person other than the occupier of the land, or
b where the land is not occupied for any other purpose, the right is let out or reserved to any person other than the owner of the land.
2A In addition, a right is a hereditament if—
a it is a right to use any land for the purpose of operating a meter to measure a supply of gas or electricity or such other service as the appropriate national authority may by order specify, and
b the meter is owned by a person other than the consumer of the service.
3 The appropriate national authority may make regulations providing that in prescribed cases—
a anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;
b anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.
3ZA In relation to England, where—
a two or more hereditaments (whether in the same building or otherwise) are occupied by the same person,
b the hereditaments meet the contiguity condition (see subsection (3ZC)), and
c none of the hereditaments is used for a purpose which is wholly different from the purpose for which any of the other hereditaments is used,
the hereditaments shall be treated as one hereditament.
3ZB In relation to England, where—
a two or more hereditaments (whether in the same building or otherwise) are—
i owned by the same person, and
ii unoccupied,
b the hereditaments—
i ceased to be occupied on the same day, and
ii have each remained unoccupied since that day,
c immediately before that day, the hereditaments were, or formed part of, a single hereditament by virtue of subsection (3ZA), and
d the hereditaments meet the contiguity condition (see subsection (3ZC)),
the hereditaments shall be treated as one hereditament.
3ZC The hereditaments meet the contiguity condition if—
a at least two of the hereditaments are contiguous, and
b where not all of the hereditaments are contiguous with each other—
i one or more of the other hereditaments is contiguous with one or more of the hereditaments falling within paragraph (a), and
ii each of the remaining hereditaments (if any) is contiguous with at least one hereditament that falls within sub-paragraph (i) or this sub-paragraph.
3ZD For the purposes of subsection (3ZC) two hereditaments are contiguous if—
a some or all of a wall, fence or other means of enclosure of one hereditament forms all or part of a wall, fence or other means of enclosure of the other hereditament, or
b the hereditaments are on consecutive storeys of a building and some or all of the floor of one hereditament lies directly above all or part of the ceiling of the other hereditament,
and hereditaments occupied or owned by the same person are not prevented from being contiguous under paragraph (a) or (b) merely because there is a space between them that is not occupied or owned by that person.
3A The appropriate national authority may make regulations providing that where on any land there are two or more moorings which—
a are owned by the same person,
b are not domestic property, and
c are separately occupied, or available for separate occupation, by persons other than that person,
a valuation officer may determine that, for the purposes of the compilation or alteration of a local non-domestic rating list, all or any of the moorings, or all or any of them together with any adjacent moorings or land owned and occupied by that person, shall be treated as one hereditament.
3B Regulations under subsection (3A) above may provide that—
a where a valuation officer makes a determination as mentioned in that subsection, he shall, if prescribed conditions are fulfilled, supply prescribed persons with prescribed information;
b while such a determination is in force—
i the person who on any day is the owner of the moorings (or the moorings and land) which constitute the hereditament shall be treated for the purposes of sections 43, 44A and 45 above as being in occupation of all of the hereditament on that day; and
ii no other person shall be treated for those purposes as being in occupation of all or any part of the hereditament on that day.
4 A hereditament is a relevant hereditament if it consists of property of any of the following descriptions—
a lands;
b coal mines;
c mines of any other description, other than a mine of which the royalty or dues are for the time being wholly reserved in kind;
F47d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e any right which is a hereditament by virtue of subsection (2) or (2A) above.
F485 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F486 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F487 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F487A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F487B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F487C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F487D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 A hereditament is non-domestic if either—
a it consists entirely of property which is not domestic, or
b it is a composite hereditament.
9 A hereditament is composite if part only of it consists of domestic property.
C2110 A hereditament shall be treated as wholly or mainly used for charitable purposes at any time if at the time it is wholly or mainly used for the sale of goods donated to a charity and the proceeds of sale of the goods (after any deduction of expenses) are applied for the purposes of a charity.
11 In subsection (2) above “land” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.
11A The appropriate national authority may by regulations make provision as to what is to be regarded as being a meter for the purposes of subsection (2A) above.
11B In subsection (2A) above “land” includes a wall or other part of a building.
12 In subsections (3A) and (3B) above “owner”, in relation to a mooring, means the person who (if the mooring is let) is entitled to receive rent, whether on his own account or as agent or trustee for any other person, or (if the mooring is not let) would be so entitled if the mooring were let, and “owned” shall be construed accordingly.

C2265  Owners and occupiers.

1 The owner of a hereditament or land is the person entitled to possession of it.
2 Whether a hereditament or land is occupied, and who is the occupier, shall be determined by reference to the rules which would have applied for the purposes of the 1967 Act had this Act not been passed (ignoring any express statutory rules such as those in sections 24 and 46A of that Act).
3 Subsections (1) and (2) above shall have effect subject to the following provisions of this section.
4 Regulations under section 64(3) above may include rules for ascertaining—
a whether the different hereditaments or the one hereditament (as the case may be) shall be treated as occupied or unoccupied;
b who shall be treated as the owner or occupier of the different hereditaments or the one hereditament (as the case may be).
5 A hereditament which is not in use shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of there being kept in or on the hereditament plant, machinery or equipment—
a which was used in or on the hereditament when it was last in use, or
b which is intended for use in or on the hereditament.
C23C134C135C136C143C144C146C149C155C156C162C163C164C177C2256 A hereditament shall be treated as unoccupied if (apart from this subsection) it would be treated as occupied by reason only of—
a the use of it for the holding of public meetings in furtherance of a person’s candidature at a parliamentary or local government election, or
b if it is a house, the use of a room in it by a returning officer for the purpose of taking the poll in a parliamentary or local government election.
7 In subsection (6) above “returning officer” shall be construed in accordance with section 24 or 35 of the M1Representation of the People Act 1983 (as the case may be).
8 A right which is a hereditament by virtue of section 64(2) above shall be treated as occupied by the person for the time being entitled to the right.
8A In a case where—
a land consisting of a hereditament is used (permanently or temporarily) for the exhibition of advertisements or for the erection of a structure used for the exhibition of advertisements,
b section 64(2) above does not apply, and
c apart from this subsection, the hereditament is not occupied,
the hereditament shall be treated as occupied by the person permitting it to be so used or, if that person cannot be ascertained, its owner.
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65A Crown property.

1 This Part applies to the Crown as it applies to other persons.
2 Accordingly, liability to a non-domestic rate in respect of a hereditament is not affected by the fact that—
a the hereditament is occupied by the Crown or by a person acting on behalf of the Crown or is used for Crown purposes, or
b the Crown or a person acting on behalf of the Crown is the owner of the hereditament.
3 If (apart from this subsection) any property would consist of two or more Crown hereditaments, the property is to be treated for the purposes of this Part as if it were a single hereditament occupied by such one of the occupiers as appears to the billing authority to occupy the largest part of the property.
4 In this section, “Crown hereditament” means a hereditament which—
a is occupied by a Minister of the Crown or Government department or by any officer or body exercising functions on behalf of the Crown, but
b is not provided or maintained by a local authority or by a police and crime commissioner.
5 In this section—
a references to this Part include any subordinate legislation (within the meaning of the M37Interpretation Act 1978) made under it, and
b “local authority” has the same meaning as in the M38Local Government Act 1972, and includes the Common Council of the City of London.
6 The Secretary of State may by order amend subsection (4)(b) above so as to alter the persons for the time being referred to there.
7 Subsection (3) above does not affect the power conferred by section 64(3) above

C2466  Domestic property.

1 Subject to subsections (2), (2B) , (2BB) and 2E below, property is domestic if—
a it is used wholly for the purposes of living accommodation,
b it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property falling within paragraph (a) above,
c it is a private garage which either has a floor area of 25 square metres or less or is used wholly or mainly for the accommodation of a private motor vehicle, or
d it is private storage premises used wholly or mainly for the storage of articles of domestic use.
1A Property in England is also domestic if—
a it is used wholly or mainly for the activity mentioned in subsection (1B), and
b it is situated in or on property which is—
i used wholly for the purposes of living accommodation, or
ii a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property used wholly for the purposes of living accommodation.
1B That activity is the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 2006, where—
a the majority of the electricity or heat is generated or produced for use by such persons as may be in the living accommodation, or
b the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be.
2 Property is not domestic property if it is wholly or mainly used in the course of a business for the provision of short-stay accommodation, that is to say accommodation—
a which is provided for short periods to individuals whose sole or main residence is elsewhere, and
b which is not self-contained self-catering accommodation provided commercially.
2A Subsection (2) above does not apply if—
a it is intended that within the year beginning with the end of the day in relation to which the question is being considered, short-stay accommodation will not be provided within the hereditament for more than six persons simultaneously; and
b the person intending to provide such accommodation intends to have his sole or main residence within that hereditament throughout any period when such accommodation is to be provided, and that any use of living accommodation within the hereditament which would, apart from this subsection, cause any part of it to be treated as non-domestic, will be subsidiary to the use of the hereditament for, or in connection with, his sole or main residence.
2AA Subsection (2B) applies only in so far as this Part applies in relation to England.
2B A building or self-contained part of a building is not domestic property if—
a the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more, F999...
b on that day his interest in the building or part is such as to enable him to let it for such periods.
c the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more in the year prior to the year beginning with the end of the day in relation to which the question referred to in paragraph (a) is being considered, and
d the short periods for which it was so let amounted in total to at least 70 days.
2BA Subsection (2BB) applies only in so far as this Part applies in relation to Wales.
2BB A building or self-contained part of a building is not domestic property if each of the following paragraphs apply in relation to it—
a the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered (“year A”), the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more;
b on that day the relevant person’s interest in the building or part is such as to enable the person to let it for such periods;
c the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 252 days or more in the year prior to the year beginning with end of the day in relation to which the question referred to in paragraph (a) is being considered immediately preceding year A;
d the short periods for which it was so let—
i amounted in total to at least 182 days; or
ii taken together with the short periods for which one or more other buildings or self-contained parts of a building so let, amounted to an average of at least 182 days for each building or self-contained part of a building included within the calculation; where each building or self-contained part of the building included in the calculation—
aa is not included in another calculation under this sub-paragraph for the year in relation to which the question is being considered,
bb is situated at the same location or in very close proximity to all of the other buildings or self-contained parts of a building included in the calculation, and
cc is so let as part of the same business or connected businesses.
2BBA If a building or self-contained part of a building was not let for at least 182 days in the year immediately preceding year A, it is to be taken to have been so let for the purpose of subsection (2BB)(d)(i) or (ii) if it was let for a total of at least 182 days when calculated as an average of the number of days it was let per year either—
a in the two years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—
i in the year immediately preceding that day, and
ii in the year beginning two years immediately preceding that day, or
b in the three years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—
i in the year immediately preceding that day,
ii in the year beginning two years immediately preceding that day, and
iii in the year beginning three years immediately preceding that day.
2BBB The number of days for which a building or self-contained part of a building is let or is intended to be available for letting includes, for the purpose of subsection (2BB), up to 14 days where the building, or part of the building, is let or intended to be available for letting—
a under an arrangement with a charity registered in accordance with section 30 of the Charities Act 2011, and
b for use free of charge by the charity’s beneficiaries as self-catering accommodation for short periods.
2BC For the purposes of subsection (2B) subsections (2B) and (2BB) the relevant person is—
a where the building or self-contained part is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building or self-contained part; and
b in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to that interest.
F9162C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2D Subsection (2B) and subsection (2BB) above do not apply where the building or self-contained part is used as the sole or main residence of any person F57. . .
2E Property is not domestic property if it is overnight accommodation which is the subject of a timeshare contract within the meaning of the Timeshare, Holiday Products, Resale and Exchange Contracts Regulations 2010.
3 Subsection (1) above does not apply in the case of a pitch occupied by a caravan, but if in such a case the caravan is the sole or main residence of an individual, the pitch and the caravan, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property
4 Subsection (1) above does not apply in the case of a mooring occupied by a boat, but if in such a case the boat is the sole or main residence of an individual, the mooring and the boat, together with any garden, yard, outhouse or other appurtenance belonging to or enjoyed with them, are domestic property.
4A Subsection (3) or (4) above does not have effect in the case of a pitch occupied by a caravan, or a mooring occupied by a boat, which is an appurtenance enjoyed with other property to which subsection (1)(a) above applies
5 Property not in use is domestic if it appears that when next in use it will be domestic.
F616 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Whether anything is a caravan shall be construed in accordance with Part I of the M2Caravan Sites and Control of Development Act 1960.
F618 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8A In this section—
  • “business” includes—
a any activity carried on by a body of persons, whether corporate or unincorporate, and
b any activity carried on by a charity;
  • “commercially” means on a commercial basis, and with a view to the realisation of profits; and
  • “relevant leasehold interest” means an interest under a lease or underlease which was granted for a term of 6 months or more and conferred the right to exclusive possession throughout the term.
9 The appropriate national authority may by order amend, or substitute another definition for, any definition of domestic property for the time being effective for the purposes of this Part.

66A Unoccupied hereditaments: change of state of property to be disregarded

1 Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
a since before any event of a prescribed description, or
b by reason of any act done by or on behalf of a prescribed person.
2 The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
3 The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
4 The regulations may—
a provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
b define in what circumstances persons are to be treated for that purpose as connected.
5 The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
6 Regulations under this section may be made by the appropriate national authority.

C2567  Interpretation: other provisions.

1 Unless the context otherwise requires, references to lists are to local and central non-domestic rating lists.
1A Unless the context otherwise requires, references to ratepayers are to ratepayers within the meaning of section 43, 45 or 54 (as the case may be).
2 Unless the context otherwise requires, references to valuation officers are to valuation officers for billing authorities and the central valuation officer.
3 A right or other property is a hereditament on a particular day if (and only if) it is a hereditament immediately before the day ends.
4 A hereditament is relevant, non-domestic, composite, unoccupied or wholly or partly occupied on a particular day if (and only if) it is relevant, non-domestic, composite, unoccupied or wholly or partly occupied (as the case may be) immediately before the day ends.
5 For the purpose of deciding the extent (if any) to which a hereditament consists of domestic property on a particular day, or is a Crown hereditament on a particular day, or is exempt from local non-domestic rating on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.
5A In subsection (5) above “Crown hereditament” has the same meaning as in section 65A above.
6 A person is the owner, or in occupation of all or part, of a hereditament on a particular day if (and only if) he is its owner or in such occupation (as the case may be) immediately before the day ends.
7 Any paragraph of Schedule 4ZA, 4ZB or 5A applies on a particular day if (and only if) it applies immediately before the day ends.
8 For the purpose of deciding what is shown in a list for a particular day the state of the list as it has effect immediately before the day ends shall be treated as having been its state throughout the day; and “effect” here includes any effect which is retrospective by virtue of an alteration of the list.
9 A hereditament shall be treated as shown in a central non-domestic rating list for a day if on the day it falls within a class of hereditament shown for the day in the list; and for this purpose a hereditament falls within a class on a particular day if (and only if) it falls within the class immediately before the day ends.
9A In subsection (9) above “class” means a class expressed by reference to whether hereditaments—
a are occupied or owned by a person designated under section 53(1) above, and
b fall within any description prescribed in relation to him under section 53(1).
10 A charity is an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only.
10A The times at which a club is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs)—
a shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but
b shall, where its registration is cancelled with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is cancelled and ending with the cancellation of its registration.
11 The M31967 Act is the General Rate Act 1967.
12 Nothing in a private or local Act passed before this Act shall have the effect that a hereditament is exempt as regards non-domestic rating, or prevent a person being subject to a non-domestic rate, or prevent a person being designated or a description of hereditament being prescribed under section 53 above.
12A References to “the appropriate national authority” are—
a in relation to England, to the Secretary of State;
b in relation to Wales, to the Welsh Ministers.
13 This section and sections 64 to 66 above apply for the purposes of this Part.

Part IV  Precepts and Levies

Precepts

F6768 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6869 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6970 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7071 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7172 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7273 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C27C28C29C141C167C19574  Levies.

1 In this section “levying body” means any body which—
a is established by or under an Act,
b apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and
c is not a precepting authority F697... or combined fire authority.
C302 Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.
2A The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 F668... or Part 1 of the Local Government and Public Involvement in Health Act 2007 .
3 The regulations may include provision—
a as to when levies are to be issued;
b imposing a maximum limit on levies;
c as to apportionment where a body issues levies to more than one council;
d conferring a power to issue levies by way of substitute for others;
e as to the payment (in instalments or otherwise) of amounts in respect of which levies are issued;
f conferring a right to interest on anything unpaid.
4 The regulations may include provision—
a that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a levy;
b that a county council making calculations in accordance with section 42A or 43 of that Act (originally or by way of substitute) may anticipate a levy;
bb that the Greater London Authority in making calculations in accordance with sections 85 and 86 of the Greater London Authority Act 1999 (originally or by way of substitute) in the case of any constituent body (within the meaning of those sections), except the Mayor's Office for Policing and Crime (for which separate provision is made), may anticipate a levy;
c as to the treatment as special expenses of amounts so anticipated;
d as to the treatment of any levy actually issued.
5 The regulations may include—
a provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the Secretary of State thinks fit);
b provision amending or adapting any provision of that Act in consequence of any provision included under subsection (4) above.
6 In this section “Act” includes a private or local Act.
7 For the purposes of this section—
a a Welsh joint planning board constituted under section 2(1B) of the Town and Country Planning Act 1990; F77. . .
F77b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall be treated as a levying body with respect to which regulations may be made under subsection (2) above.
8 For the purposes of this section—
a a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009 shall be treated as a levying body with respect to which regulations may be made under subsection (2), and
b the reference in that subsection to the council concerned shall be treated as a reference to the combined authority's constituent councils.
F9149 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C15710 Regulations under this section by virtue of subsection (8) may only make provision in relation to the expenses of a combined authority that are reasonably attributable—
a to the exercise of its functions relating to transport , or
b subject to subsection (11), to the exercise of any other functions.
11 Regulations under this section by virtue of subsection (8) that include provision within subsection (10)(b) may be made only with the consent of—
a the constituent councils, and
b in the case of regulations in relation to an existing combined authority, the combined authority.
12 Subsection (11) is subject to section 106A of the Local Democracy, Economic Development and Construction Act 2009 (which enables regulations to be made without the consent of all the constituent councils in certain circumstances).
13 Regulations under this section by virtue of subsection (8) may not make provision in relation to expenses of a combined authority that are attributable to the exercise of mayoral functions.
14 In subsections (8) to (13)—
  • “constituent council” means—
    1. a county council the whole or any part of whose area is within the area of the combined authority, or
    2. a district council whose area is within the area of the combined authority;
  • “mayoral functions” has the meaning given by section 107G(7) of the Local Democracy, Economic Development and Construction Act 2009.
15 For the purposes of this section—
a a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023 is to be treated as a levying body with respect to which regulations may be made under subsection (2), and
b the reference in that subsection to the council concerned shall be treated as a reference to the combined county authority’s constituent councils.
16 Regulations under this section by virtue of subsection (15) may be made only with the consent of—
a the constituent councils, and
b in the case of regulations in relation to an existing combined county authority, that authority.
17 Regulations under this section by virtue of subsection (15) may not make provision in relation to expenses of a combined county authority that are attributable to the exercise of mayoral functions.
18 In subsections (15) to (17)—
  • “constituent council” has the meaning given by section 10(11) of the Levelling-up and Regeneration Act 2023;
  • “mayoral function” has the meaning given by section 41(8) of that Act.

F7874A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

75  Special levies.

1 This section applies as regards any body—
a which has no power to levy a rate by virtue of regulations under section 118 below, or
b whose power to levy a rate is modified by regulations under that section.
2 The appropriate Minister may make regulations conferring on any such body power to issue in respect of prescribed chargeable financial years and in accordance with the regulations—
a a special levy (to be so called) to such billing authority as is prescribed as regards the body concerned, or
b special levies (to be so called) to such billing authorities as are prescribed as regards the body concerned.
3 The regulations may include provision as to the body’s expenditure, or the proportion of its expenditure, which may be met from the proceeds of a special levy or special levies.
4 The regulations may include provision_
a as to when special levies are to be issued;
b imposing a maximum limit on special levies;
c as to apportionment where a body issues special levies to more than one billing authority;
d conferring a power to issue special levies by way of substitute for others;
e as to the payment (in instalments or otherwise) of amounts in respect of which special levies are issued;
f conferring a right to interest on anything unpaid.
5 The regulations may include provision requiring a billing authority to treat as special expenses any expenses needed to meet a special levy issued to it.
6 The regulations may include provision—
a that a billing authority making calculations in accordance with section 31A or 32 of the Local Government Finance Act 1992 (originally or by way of substitute) may anticipate a special levy;
b as to the treatment as special expenses of amounts so anticipated;
c as to the treatment of any special levy actually issued.
7 The regulations may include—
a provision equivalent to anything in Chapter III or IV of Part I of the Local Government Finance Act 1992 or regulations made under either Chapter (subject to such modifications as the appropriate Minister thinks fit);
b provision amending or adapting any provision of that Act in consequence of any provision included under subsection (6) above.
7A Regulations made by the Welsh Ministers may include provision for appeals to be made to the Welsh Ministers from special levies issued to meet expenses incurred in the exercise of functions relating to land drainage.
8 In this section “the appropriate Minister” has the same meaning as in section 118 below.

F8675A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C39 Part V  Grants

Chapter 1 General

C3176  Interpretation.

1 This section applies for the purposes of this Part.
F872 A receiving authority is any billing authority or major precepting authority.
4 A specified body is any body which provides services for local authorities and is specified in regulations made by the Secretary of State under this subsection; but a body is not a specified body as regards a financial year unless the regulations specifying it are in force before the year begins.
5 Before exercising the power to make regulations under subsection (4) above the Secretary of State shall consult such representatives of local government as appear to him to be appropriate.
6 Any regulations made under section 2(7) of the M4Local Government Act 1974 or section 56(9) of the M5Local Government, Planning and Land Act 1980 shall have effect for the purposes of subsection (4) above as if they had been made under it.
7 “The Assembly” means the National Assembly for Wales.

Introduction

77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F88

Chapter 2  Revenue support grant: England

Introductory

77A Application of Chapter 2

This Chapter applies only in relation to England.

Revenue support grant

78  Revenue support grant.

1 The Secretary of State may pay a grant (to be called revenue support grant) in accordance with this Chapter for a chargeable financial year—
a to receiving authorities,
b to specified bodies, or
c to both.
2 For each chargeable financial year for which revenue support grant is to be paid the Secretary of State shall make a determination under this section.
3 A determination shall state—
a the amount of the grant for the year,
aa whether the Secretary of State proposes to pay grant to receiving authorities,
b if so, what amount of the grant he proposes to pay to receiving authorities,
ba whether the Secretary of State proposes to pay grant to specified bodies, and
c if so, what amount of the grant he proposes to pay to each specified body.
4 Different amounts may be stated under subsection (3)(c) above in relation to different specified bodies.
5 Before making a determination the Secretary of State shall—
a consult such representatives of local government as appear to him to be appropriate, and
b obtain the Treasury’s consent.
F896 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F897 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C3278A Requirement to specify determination in local government finance report.

1 A determination under section 78 above shall be specified in the local government finance report for the year (as to which, see paragraph 5 of Schedule 7B).
2 If the determination provides for grant to be paid to receiving authorities, the report shall also specify the basis (the basis of distribution) on which the Secretary of State proposes to distribute among receiving authorities the amount of revenue support grant which under this Chapter falls to be paid to such authorities for the financial year to which the report relates (the financial year concerned).
3 Before making a report to which subsection (2) applies the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the basis of distribution.
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F7325 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

79  Effect of report’s approval.

1 This section applies where in accordance with sections 78 and 78A above a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the House of Commons.
C332 If the report is approved by resolution of the House of Commons the Secretary of State shall pay the amount stated in the determination as the amount of the revenue support grant for the year.
C333 If the determination provides for grant to be paid to receiving authorities, the Secretary of State shall pay to receiving authorities the amount stated in the determination under section 78(3)(b) above, and, if the determination provides for grant to be paid to specified bodies, the Secretary of State shall pay to specified bodies the aggregate of the amounts stated in the determination under section 78(3)(c) above.
4 Any amount falling to be paid to receiving authorities shall be distributed among and paid to them in accordance with sections 82 and 83 below.
5 Any amount to be paid to a particular specified body shall be the amount stated in relation to it under section 78(3)(c) above.
6 Where a sum falls to be paid to a specified body by way of revenue support grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; and any such time may fall within or after the financial year concerned.

F9280 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9381 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C3482  Calculation of sums payable.

A1 This section applies if—
a in accordance with sections 78 and 78A above a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the House of Commons,
b the determination provides for grant to be paid to receiving authorities, and
c the report is approved by resolution of the House of Commons.
1 As soon as is reasonably practicable after the report has been approved, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution specified in the report as so approved.
2 Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution so specified.
3 The power to make a calculation under subsection (2) above shall not be exercisable after the approval by resolution of the House of Commons of any amending report made under section 84A below in relation to the local government finance report.
4 If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under subsection (1) or (2) above the calculation shall be made accordingly, and he may decide different dates for different kinds of information.
5 Subsection (4) above applies only if the Secretary of State informs each receiving authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this section (whether before or after a determination is made for the year under section 78 above).
6 As soon as is reasonably practicable after making a calculation under subsection (1) or (2) above the Secretary of State shall, subject to subsection (7) below, inform each receiving authority of the sum he calculates falls to be paid to it by way of revenue support grant for the year.
7 If the Secretary of State calculates in the case of a particular receiving authority that no sum falls to be paid to it as mentioned in subsection (6) above, he shall inform the receiving authority of that fact.

C3683  Payment of sums. C35

1 Where a calculation is made under section 82(1) above the Secretary of State shall pay to each receiving authority any sum calculated as falling to be paid to it.
2 The sum shall be paid in instalments of such amounts, and at such times in the financial year concerned, as the Secretary of State determines with the Treasury’s consent.
3 Where a calculation is made under section 82(2) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under section 82(1) above, the Secretary of State shall pay to the authority a sum equal to the difference.
4 The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year concerned.
5 Where a calculation is made under section 82(2) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under section 82(1) above, a sum equal to the difference shall be paid by the authority to the Secretary of State on such day after the end of the financial year concerned as he may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

F9584 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Revenue support grant: amending reports

84A  Amending reports.

1 Subject to subsection (6) below, after a local government finance report that contains a determination under section 78 above has been made the Secretary of State may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this section.
2 An amending report under this section shall contain amendments to the basis of distribution specified in the local government finance report.
3 Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of the amendments which he proposes to make.
4 The report shall be laid before the House of Commons.
5 As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State shall send a copy of it to each receiving authority.
6 Where an amending report under this section has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this section in relation to the same local government finance report.

84B  Calculation of sums payable under amending reports.

1 As soon as is reasonably practicable after an amending report made under section 84A above has been approved by resolution of the House of Commons, the Secretary of State shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the financial year concerned in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.
2 Subject to subsection (3) below, after making a calculation under subsection (1) above the Secretary of State may make one further calculation of what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with that basis of distribution.
3 A calculation may not be made under subsection (2) above after whichever is the later of—
a the end of the financial year following the financial year concerned, and
b the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.
4 Subsections (4) to (7) of section 82 above apply in relation to calculations made under subsections (1) and (2) above as they apply in relation to calculations made under subsections (1) and (2) of that section.

C3784C  Payment of sums under amending reports.

1 This section applies where a calculation (the relevant calculation) is made under section 84B(1) or (2) above in relation to an amending report.
2 Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Secretary of State shall pay to the authority a sum equal to the difference.
3 The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the financial year in which the amending report was made.
4 Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Secretary of State.
5 The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Secretary of State may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
6 In this section “the relevant previous calculation” means—
a in relation to a calculation made under section 84B(1) above, the calculation under section 82(1) above or, where a further calculation has been made under section 82(2) above, that further calculation;
b in relation to a calculation made under section 84B(2) above, the calculation made under section 84B(1) above.

Chapter 3 Revenue Support Grant: Wales

84D Application of Chapter 3

This Chapter applies only in relation to Wales.

84E Revenue support grant: Wales

1 The Welsh Ministers shall pay a grant for each financial year to—
a receiving authorities, and
b specified bodies.
2 Grant under this section shall be known as revenue support grant.
3 Revenue support grant shall be payable in accordance with this Chapter.

84F Determination of grant

1 The Welsh Ministers shall for each financial year make—
a a determination under subsection (2), or
b a determination under each of subsections (3) and (4).
2 A determination under this subsection shall state—
a the total amount of revenue support grant for the year,
b the amount of the grant the Welsh Ministers propose to pay to receiving authorities, and
c the amount of the grant the Welsh Ministers propose to pay to each specified body.
3 A determination under this subsection shall state—
a the total amount of revenue support grant for the year for—
i receiving authorities other than police and crime commissioners, and
ii specified bodies,
b the amount of the grant the Welsh Ministers propose to pay to receiving authorities that are not police and crime commissioners, and
c the amount of the grant the Welsh Ministers propose to pay to each specified body.
4 A determination under this subsection shall state the total amount of revenue support grant for the year for police and crime commissioners.
5 Before making a determination under this section, the Welsh Ministers shall consult such representatives of local government as appear to the Welsh Ministers to be appropriate.
6 Different amounts may be stated under subsection (2)(c) or (3)(c) in relation to different specified bodies.
F8867 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

84G Local government finance reports

1 The Welsh Ministers shall specify a determination under section 84F in a report, to be called a local government finance report.
2 A local government finance report shall also specify the basis on which the Welsh Ministers propose to distribute among the receiving authorities to which the report relates the amount stated under section 84F(2)(b) or, as the case may be, section 84F(3)(b) or (4).
3 Before making a report under this section, the Welsh Ministers shall notify the general nature of the basis of distribution proposed to be specified in the report to such representatives of local government as appear to them to be appropriate.
4 A report made under this section shall be laid before the Assembly.
5 As soon as is reasonably practicable after a report is laid before the Assembly under subsection (4), the Welsh Ministers shall send a copy of the report to each of the receiving authorities to which the report relates.

84H Effect of report’s approval

1 This section applies where in accordance with sections 84F and 84G a determination as regards revenue support grant has been made for a financial year and specified in a report which has been laid before the Assembly.
2 If the report is approved by resolution of the Assembly the Welsh Ministers shall pay the amount stated in the determination as the amount of revenue support grant for the year.
3 The amount of revenue support grant to be paid to receiving authorities in accordance with subsection (2) shall be distributed among, and paid to, them in accordance with sections 84J and 84K.
4 The amount of revenue support grant to be paid to a specified body in accordance with subsection (2) shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine.
5 The time of payment under subsection (4) may be during or after the financial year for which the grant is payable.

84J calculation of grant payable to receiving authorities

1 As soon as is reasonably practicable after a local government finance report for a financial year has been approved by resolution of the Assembly, the Welsh Ministers shall calculate what sum, if any, falls to be paid to each receiving authority by way of revenue support grant for the year in accordance with the basis of distribution specified in the report as so approved.
2 The Welsh Ministers may carry out the subsection (1) calculation again at any time before the end of the financial year immediately following the one to which the report relates.
3 The power under sub-section (2) may only be exercised once and shall not be exercisable after the approval by resolution of the Assembly of any amending report made under section 84L in relation to the local government finance report.
4 As soon as is reasonably practicable after making a calculation under subsection (1) or by virtue of subsection (2), the Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.

84K Payment of grant to receiving authorities

1 The Welsh Ministers shall pay any sum calculated under section 84J(1) as falling to be paid by way of revenue support grant to a receiving authority in instalments of such amounts, and at such times in the financial year for which the grant is payable, as the Welsh Ministers may determine.
2 Where the Welsh Ministers make a calculation by virtue of section 84J(2) that shows an increase in the sum that falls to be paid to a receiving authority, the Welsh Ministers shall pay the authority a sum equal to the difference.
3 Payment under subsection (2) shall be at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine, subject to subsection (4).
4 The time for payment under subsection (2) must be after the end of the financial year for which the grant is payable.
5 Where the Welsh Ministers make a calculation by virtue of section 84J(2) that shows a decrease in the sum that falls to be paid to a receiving authority, the authority shall pay to the Welsh Ministers a sum equal to the difference.
6 The time for payment under subsection (5) shall be such day after the end of the financial year for which the grant is payable as the Welsh Ministers may specify.

84L Amending reports

1 Where the Welsh Ministers have made a local government finance report for a particular financial year, the Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make a report (an “amending report”) containing amendments to the basis of distribution specified under section 84G(2) in the local government finance report.
2 Where the Welsh Ministers have made two local government finance reports relating to the same financial year, the power under subsection (1) may (in particular) be exercised by making a single amending report relating to both of the local government finance reports.
3 Before making an amending report, the Welsh Ministers shall notify to such representatives of local government as appear to the Welsh Ministers to be appropriate the general nature of the amendments they propose to make.
4 An amending report shall be laid before the Assembly.
5 As soon as is reasonably practicable after an amending report is laid before the Assembly, the Welsh Ministers shall send a copy of the amending report to each receiving authority to which the local government finance report relates.
6 Where an amending report has been approved by resolution of the Assembly, the Welsh Ministers may not make a subsequent amending report under this section in relation to the same local government finance report.

84M Recalculation of grant following amending report

1 This section applies where the Assembly, by resolution, approves a report made under section 84L (“the amending report”) relating to a local government finance report (“the original report”).
2 As soon as is reasonably practicable after the Assembly has approved the amending report, the Welsh Ministers shall calculate in relation to each receiving authority to which the original report relates what sum, if any, falls to be paid to the authority by way of revenue support grant for the financial year to which the original report relates.
3 The calculation under subsection (2) shall be in accordance with the amended basis of distribution.
4 The Welsh Ministers may carry out the subsection (2) calculation again at any time before—
a the end of the financial year immediately following the one to which the original report relates, or
b if later, the end of the period of 3 months beginning with the day on which the Assembly approves the amending report.
5 The power under subsection (4) may only be exercised once.
6 As soon as is reasonably practicable after making a calculation under subsection (2) or by virtue of subsection (4), the Welsh Ministers shall inform each receiving authority to which the original report relates of the outcome, so far as relating to it.

84N Payment of grant following amending report

1 Where the Welsh Ministers make a calculation under section 84M(2) or by virtue of section 84M(4) that shows an increase in the sum that falls to be paid to a receiving authority, they shall pay the authority a sum equal to the difference.
2 Payment under subsection (1) shall be at such time, or in instalments of such amounts and at such times, as the Welsh Ministers may determine, subject to subsection (3).
3 The time for payment under subsection (2) must be after the end of the financial year in which the report under section 84L was made.
4 Where the Welsh Ministers make a calculation under section 84M(2) or by virtue of section 84M(4) that shows a decrease in the sum that falls to be paid to a receiving authority, the authority shall pay a sum equal to the difference to the Welsh Ministers.
5 The time for payment under subsection (4) shall be such day after the end of the financial year in which the report under section 84L was made as the Welsh Ministers may specify.

84P Information deadlines

1 The Welsh Ministers may set a deadline for the receipt of information to be taken into account by them when making a calculation —
a under section 84J(1) or by virtue of section 84J(2), or
b under section 84M(2) or by virtue of section 84M(4).
2 Different deadlines may be set under subsection (1) in relation to different kinds of information.
3 A deadline under subsection (1) shall have effect only if the Welsh Ministers notify each receiving authority concerned of the deadline and of the information to which it relates.
4 Notification under subsection (3) may be given at any time before the making of the calculation to which the deadline relates, including a time before the making of a determination under section 84F for the year concerned.
5 When making a calculation in relation to which a deadline under subsection (1) has effect, the Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.

Chapter 4  Other grants

84Q  Application of this Chapter etc

1 The provisions of this Chapter apply as follows—
F740a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b sections 86A and 86B apply only in relation to Wales;
c sections 87, 88, 88A and 88B apply in relation to England and Wales;
d section 88C applies only in relation to Wales.
2 The following functions are exercisable concurrently so far as they relate to police and crime commissioners in Wales—
a the functions of the Secretary of State under section 88B;
b the functions of the Welsh Ministers under section 88C.
F8883 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F714. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F71485  Additional grant.

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F71486 Effect of report’s approval.

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Additional grant: Wales

86A Additional grant: Wales

1 This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
2 For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
3 Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
4 A determination shall state—
a the amount of grant for the year, and
b the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
5 A determination shall be specified in a report and the report shall be laid before the Assembly.
6 As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.

86B Effect of additional grant report’s approval: Wales

1 This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
2 If the report is approved by resolution of the Assembly—
a the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
b the amount shall be distributed on the basis stated in the determination.
3 Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.

Transport grants

87  Transport grants.

1 The Secretary of State shall pay to a defined council a grant for a chargeable financial year if he accepts that at least some of its estimated relevant transport expenditure for the year is appropriate to be taken into account for the purposes of this section.
2 The amount of the grant shall be a proportion of so much of the council’s estimated relevant transport expenditure for the year as he accepts under subsection (1) above.
3 The proportion shall be such as is determined for the year by the Secretary of State and shall be the same as regards each council to which a grant is paid for the year under this section.
4 A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State thinks fit; and any such time need not fall within the financial year concerned.
5 In deciding whether to accept any of a council’s estimated relevant transport expenditure for a financial year under subsection (1) above, and how much of it to accept, the Secretary of State may have regard to the following matters (in addition to any other matters he thinks fit)—
C38a whether the council’s relevant transport expenditure for any preceding financial year or years is greater or smaller than its estimated relevant transport expenditure for that year or those years;
b the extent (if any) to which it is greater or smaller.
6 The total accepted under subsection (1) above as regards all defined councils for a particular financial year shall not exceed such amount as is approved by the Treasury for the year.
7 In the application of this section in relation to Wales, references to the Secretary of State are references to the Welsh Ministers.

88  Transport grants: supplementary.

1 This section applies for the purposes of section 87 above.
2 Each of the following is a defined council—
a a county council,
F97aa a county borough council,and
b a metropolitan district council,
F446c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F446d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 A council’s relevant transport expenditure for a financial year is the expenditure it calculates it incurred in the year in connection with—
a highways or the regulation of traffic (where the council is English), or
b highways, the regulation of traffic or public transport (where the council is Welsh).
4 But in making the calculation expenditure shall be left out of account unless, at the time the calculation is made, it is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance).
5 A council’s estimated relevant transport expenditure for a financial year is the expenditure it estimates it will incur in the year in connection with—
a highways or the regulation of traffic (where the council is English), or
b highways, the regulation of traffic or public transport (where the council is Welsh).
6 But in making the estimate expenditure shall be left out of account unless, at the time the estimate is made, it is capital expenditure for the purposes of Chapter 1 of Part 1 of the Local Government Act 2003 (capital finance).

Other grants

F9988A Council tax grants.

1 If regulations under section 13 of the Local Government Finance Act 1992 (reduced amounts of tax) have effect as regards a financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a billing authority as regards that financial year.
2 The amount of the grant shall be such as the Secretary of State may with the consent of the Treasury determine.
3 A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State may with the consent of the Treasury determine.
4 In making any payment of grant under this section the Secretary of State may impose such conditions as he may with the consent of the Treasury determine; and the conditions may relate to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
5 In deciding whether to pay a grant under this section, and in determining the amount of any such grant, the Secretary of State shall have regard to his estimate of any amount which, in consequence of the regulations, the authority might reasonably be expected to lose, or to have lost, by way of payments in respect of the council tax set by it for the financial year concerned.
6 In the application of this section in relation to Wales, references to the Secretary of State are references to the Welsh Ministers.

C18988B Special grants.

1 The Secretary of State may, with the consent of the Treasury, pay a grant (in this section referred to as a special grant) in accordance with this section to a relevant authority.
2 Where the Secretary of State proposes to make one special grant he shall, before making the grant, make a determination stating with respect to the grant—
a to which authority it is to be paid,
b the purpose for which it is to be paid, and
c the amount of the grant or the manner in which the amount is to be calculated.
3 Where the Secretary of State proposes to make two or more special grants to different authorities he shall, before making the grants, make a determination stating with respect to the grants—
a to which authorities they are to be paid,
b the purpose for which they are to be paid, and
c either—
i the amount of the grant which he proposes to pay to each authority or the manner in which the amount is to be calculated, or
ii the total amount which he proposes to distribute among the authorities by way of special grants and the basis on which he proposes to distribute that amount.
4 A determination under subsection (2) or (3) above shall be made with the consent of the Treasury and shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Secretary of State considers desirable of the main features of the determination.
5 A special grant report shall be laid before the House of Commons and, as soon as is reasonably practicable after the report has been so laid, the Secretary of State shall send a copy of it to any relevant authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
6 No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the House of Commons.
7 A special grant report may specify conditions which the Secretary of State, with the consent of the Treasury, intends to impose on the payment of (or of any instalment of) any special grant to which the report relates; and the conditions may—
a require the provision of returns or other information before a payment is made to the relevant authority concerned, or
b relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
8 Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Secretary of State may, with the consent of the Treasury, determine.
9 For the purposes of this section each of the following is a relevant authority—
a a receiving authority;
b an Integrated Transport Authority for an integrated transport area in England;
c a combined authority established under section 103 of the Local Democracy, Economic Development and Construction Act 2009;
d a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023.
10 In the application of this section in relation to Wales, “relevant authority” means only a police and crime commissioner.

88C Special grants: Wales

1 The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
2 Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
a to which authority it is to be paid,
b the purpose for which it is to be paid, and
c the amount of the grant or the manner in which the amount is to be calculated.
3 Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
a to which authorities they are to be paid,
b the purpose for which they are to be paid, and
c either—
i the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
ii the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
4 A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
5 A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
6 No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the Assembly.
7 A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
a require the provision of returns or other information before a payment is made to the receiving authority concerned, or
b relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
8 Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Welsh Ministers may determine.

Part VI  Funds

Funds

C4089  Collection funds.

1 Every billing authority shall establish, and then maintain, a fund (to be called its collection fund) in accordance with this Part.
C412 Subject to subsections (2A) to (2C) below,An authority’s collection fund must be established on 1 April 1990.
F1042A In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 F669..., the collection fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
C42F1042B In the case of—
a a county council which is established by such an order and to which are transferred by or in consequence of the order the functions of district councils in relation to the county council’s area, or
b an existing county council to which are transferred by or in consequence of such an order the functions of district councils in relation to the county council’s area,
the collection fund must be established on the date on which by virtue of the order the structural change concerned comes into force.
2C In the case of—
a a district council or London borough council established by an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, or
b a county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of such an order,
the collection fund must be established on a date specified in the order or in regulations made under section 14 of that Act.
3 Section 101(1)(b) of the M6Local Government Act 1972 (delegation) shall not apply as regards the functions of an authority in relation to its collection fund.
4 Any sum paid into an authority’s collection fund shall be used in the making of payments which are to be met from that fund or of transfers which are to be made from it.
5 If not immediately required for the purpose of making those payments or transfers, the sum shall be held, invested or otherwise used in such manner as may be prescribed by regulations made by the Secretary of State.

89A F107Principal councils in Wales.

This Part does not apply to a Welsh county council or county borough council (for whom provision as to the establishment of a council fund is made by section 38 of the Local Government (Wales) Act 1994).

C15390  Payments to and from collection funds.

1 The following shall be paid into the collection fund of a billing authority—
a sums received by the authority in respect of council tax set by it in accordance with section 30 of the Local Government Finance Act 1992 (but not sums received by way of penalty),
b sums received by the authority from any major precepting authority or the Secretary of State under regulations made under section 99(3) below,
c sums received by the authority in respect of any non-domestic rate under this Act,
ca sums received by the authority in respect of any business rate supplement,
d sums received by the authority under any of the following provisions of Schedule 7B (local retention of non-domestic rates) that are of a kind specified by the Secretary of State as falling to be paid into a billing authority's collection fund—
i paragraph 14(2) (payments by Secretary of State following local government finance report);
ii paragraph 14(9) or (10) (payments by Secretary of State following revised calculation);
iii paragraph 17(7) or (8) (payments by Secretary of State following amending report),
da sums received by the authority—
i under provision made by regulations under paragraph 7 of Schedule 7B (regulations about administration of payments in respect of the central share),
ii under provision made by regulations under paragraph 10 of that Schedule (administration of payments by billing authorities to major precepting authorities) by virtue of sub-paragraph (2)(e) or (f) of that paragraph (reconciliation payments),
iii under provision made by regulations under paragraph 11 of that Schedule (regulations about payments by billing authorities to major precepting authorities out of deductions from the central share),
iv under provision made by regulations under paragraph 33 of that Schedule (transitional protection payments),
v under provision made by regulations under paragraph 39 or 40 of that Schedule (designation of areas or classes of hereditament) by virtue of paragraph 41 of that Schedule (payments by billing authorities to relevant authorities), or
vi under provision made by regulations under paragraph 42 of that Schedule (payments by Secretary of State following estimates of amounts relating to designated areas or classes), and
e any other sums which the Secretary of State specifies are to be paid into a billing authority’s collection fund.
1A The reference in subsection (1)(ca) to sums received by a billing authority in respect of business rate supplements—
a includes a reference to financial contributions made to it for the purpose of enabling the project to which a business rate supplement relates to be carried out, but
b does not include a reference to sums returned or transferred to it by virtue of section 24(3)(b) of, or paragraph 3(2)(a) of Schedule 3 to, the Business Rate Supplements Act 2009.
2 The following payments shall be met from the collection fund of a billing authority—
a payments to be made by the authority in respect of the amount of any precept issued by a major precepting authority under Part I of the Local Government Finance Act 1992 (but not payments to be so made in respect of interest on such an amount),
b payments to be made by the authority to any major precepting authority or the Secretary of State under regulations made under section 99(3) below,
ba payments to be made by the authority to a levying authority in accordance with provision made by or under the Business Rate Supplements Act 2009,
c payments to be made by the authority under any of the following provisions of Schedule 7B that are of a kind specified by the Secretary of State as falling to be met from a billing authority's collection fund—
i paragraph 14(1) (payments to Secretary of State following local government finance report);
ii paragraph 14(6) or (7) (payments to Secretary of State following revised calculation);
iii paragraph 17(4) or (5) (payments to Secretary of State following amending report),
ca payments made by the authority—
i under paragraph 6, or under provision made by regulations under paragraph 7, of Schedule 7B (payments in respect of the central share),
ii under provision made by regulations under paragraph 9 of that Schedule (payments by billing authorities to major precepting authorities),
iii under provision made by regulations under paragraph 10 of that Schedule (administration of payments by billing authorities to major precepting authorities) by virtue of sub-paragraph (2)(e) or (f) of that paragraph (reconciliation payments),
iv under provision made by regulations under paragraph 11 of that Schedule (regulations about payments by billing authorities to major precepting authorities out of deductions from the central share),
v under provision made by regulations under paragraph 33 of that Schedule (transitional protection payments),
vi under provision made by regulations under paragraph 39 or 40 of that Schedule (designation of areas or classes of hereditament) by virtue of paragraph 41 of that Schedule (payments by billing authorities to relevant authorities), or
vii under provision made by regulations under paragraph 42 of that Schedule (payments to Secretary of State following estimates of amounts relating to designated areas or classes),
d payments to be made by the authority to another person in repaying, under regulations under this Act or Part I of the Local Government Finance Act 1992, excess receipts by way of non-domestic rates or of council tax, and
e any other payments which are to be made by the authority to another person and which the Secretary of State specifies are to be met from a billing authority’s collection fund.
3 The power to specify under this section—
a includes power to revoke or amend a specification made under the power;
b may be exercised differently in relation to different authorities.

C4391  General funds.

1 For the purposes of this section each of the following is a relevant authority—
a a district council,
aa a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992 F670... or Part 1 of the Local Government and Public Involvement in Health Act 2007 , the functions of district councils in relation to the county council’s area,
ab the Greater London Authority,
b a London borough council, and
c the Council of the Isles of Scilly.
2 Every relevant authority shall establish, and then maintain, a fund (to be called its general fund) in accordance with this Part.
C443 Subject to subsections (3A) to (3D) below, An authority’s general fund must be established on 1 April 1990.
3A In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 or section 17 of the Regional Assemblies (Preparations) Act 2003, the general fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
F1133B In the case of—
a a county council which is established by such an order and to which are transferred by or in consequence of the order the functions of district councils in relation to the county council’s area, or
b an existing county council to which are transferred by or in consequence of such an order the functions of district councils in relation to the county council’s area,
the general fund must be established on the date on which by virtue of the order the structural change comes into force F614....
3C In the case of the Greater London Authority, the general fund must be established on a date specified in regulations.
3D In the case of—
a a district council or London borough council established by an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, or
b a county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of such an order,
the general fund must be established on a date specified in the order or in regulations made under section 14 of that Act.
4 Any sum received by a relevant authority on or after the date on which it is required by this section to establish its general fund shall be paid into that fund; but this does not apply to a sum which is to be paid into its collection fund or a trust fund.
C455 Any payment to be made by a relevant authority on or after the date on which it is required by this section to establish its general fund shall be met from that fund; but this does not apply to a payment which is to be met from its collection fund or a trust fund.
6 After 31 March 1990 no district council or London borough council shall be required to keep a general rate fund; and the assets held in the general rate fund of such an authority immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred to its general fund on that date.
7 After 31 March 1990 the Council of the Isles of Scilly shall not be required to keep any fund known as its general fund and required (apart from this subsection) to be kept under any order made under section 265 of the M7Local Government Act 1972; and the assets held in that fund immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred on that date to the Council’s general fund established under this section.
8 The assets held in the county fund of a relevant county council immediately before the reorganisation date (other than assets forming part of a trust fund) shall be transferred on that date to its general fund established under this section.
9 In subsection (8)—
  • “relevant county council” means—
    1. a county council such as is referred to in subsection (3B)(b) above, or
    2. an existing county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, and
  • “the reorganisation date” means the date on which the council is required by this section to establish its general fund.

C4692  General funds: supplementary.

1 In this section “relevant authority” has the same meaning as in section 91 above.
2 The Secretary of State may make regulations—
a about the relationship of a relevant authority’s general fund to its other funds;
b providing for assets falling within a relevant authority’s general fund to be held in separate funds within the general fund.
3 The regulations may provide that any fund established by a relevant authority on or after 1 April 1990, other than its collection fund or a trust fund, is to be maintained as a separate fund falling within its general fund.
4 The regulations may provide that such assets as are transferred to a relevant authority’s general fund under section 91(6), (7) or (8) above and fall within a prescribed description shall be held in separate funds falling within the general fund; and the number and composition of the separate funds shall be such as are prescribed.

93  The City fund.

1 The Common Council shall establish, and then maintain, a fund (to be called the City fund) in accordance with this Part.
2 The City fund must be established on 1 April 1990.
3 Any sum received by the Common Council after 31 March 1990 shall be paid into the City fund if it is not a sum which is to be paid into its collection fund or a trust fund and—
a it is received in respect of the general rate, the poor rate or the St. Botolph tithe rate, or
b it would have fallen to be credited in aid of any of those rates had this Act not been passed.
4 Any payment to be made by the Common Council after 31 March 1990 shall be met from the City fund if it is not a payment which is to be met from its collection fund or a trust fund and if, had this Act not been passed, it would have fallen to be met out of—
a the general rate, the poor rate or the St. Botolph tithe rate, or
b sums which, had this Act not been passed, would have fallen to be credited in aid of any of those rates.
5 No sum shall be paid into, and no payment shall be met from, the City fund except in accordance with subsections (3) and (4) above.
6 The assets of the Common Council subsisting immediately before 1 April 1990 shall be transferred to the City fund on that date if they are assets—
a subsisting in respect of the general rate, the poor rate or the St. Botolph tithe rate, or
b representing sums credited in aid of any of those rates.

94  The City: further provisions.

1 The Secretary of State may make regulations—
a about the relationship of the City fund to other funds of the Common Council;
b providing for assets falling within the City fund to be held in separate funds within the City fund;
c prohibiting the Common Council from establishing funds.
2 The regulations may provide that any fund established by the Common Council on or after 1 April 1990, and falling within a prescribed description, is to be maintained as a separate fund falling within the City fund.
3 The regulations may provide that such assets as are transferred to the City fund under section 93(6) above and fall within a prescribed description shall be held in separate funds falling within the City fund; and the number and composition of the separate funds shall be such as are prescribed.
4 The regulations may provide that the Common Council shall not establish or maintain on or after 1 April 1990 a fund into which both the following must or may be paid—
a sums which must be paid into the City fund under section 93(3) above, and
b other sums.
5 The regulations may provide that the Common Council shall not establish or maintain on or after 1 April 1990 a fund from which both the following must or may be met—
a payments which must be met from the City fund under section 93(4) above, and
b other payments.

Calculations

F11995 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12096 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transfers between funds

C47C159C16097  F121Principal transfers between funds.

1 Subject to subsection (2) below, a billing authority which has made calculations in accordance with sections 31A, 31B and 34 to 36 of the Local Government Finance Act 1992 (originally or by way of substitute) shall transfer from its collection fund to its general fund an amount which shall be calculated by applying the formula—
B×T
where—
B is the amount calculated (or last calculated) by the authority under section 31B(1) of that Act as the basic amount of its council tax;
T is the amount determined for item T in section 31B(1) of that Act.
2 Where the amount given by subsection (1) above is a negative amount, the authority shall transfer the equivalent positive amount from its general fund to its collection fund.
2A The Secretary of State may by regulations make provision requiring a billing authority to transfer from its collection fund to its general fund such amounts as may be specified in or determined in accordance with the regulations by reference to—
a sums received by the authority in respect of non-domestic rates under this Act, and
b sums received by the authority under or by virtue of Schedule 7B (local retention of non-domestic rates) and required to be paid into its collection fund by virtue of provision made by or under section 90(1)(d) or (da).
2B The Secretary of State may by regulations make provision requiring a billing authority to transfer from its general fund to its collection fund such amounts as may be specified in or determined in accordance with the regulations by reference to sums received by the authority in respect of non-domestic rates under this Act.
3 Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a surplus in its collection fund for the preceding year, it shall transfer from its collection fund to its general fund an amount equal to so much of the surplus as, in accordance with the regulations, the authority calculates to be its share.
4 Where in accordance with regulations under section 99(3) below a billing authority has estimated that there is a deficit in its collection fund for the preceding year, it shall transfer from its general fund to its collection fund an amount equal to so much of the deficit as, in accordance with the regulations, the authority calculates must be borne by it.
F7464A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 In this section and sections 98 and 99 below, any reference to a billing authority’s general fund shall be construed in relation to the Common Council as a reference to the City fund.

C48C159C16098  Other transfers between funds.

F1221 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1222 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Regulations under section 89(5) above may include provision that—
a any sum to which they relate shall be transferred from an authority’s collection fund to its general fund F123. . .;
b the sum so transferred shall be held, invested or otherwise used in such manner as may be prescribed;
c a sum equal to the sum transferred shall be transferred to the authority’s collection fund from its general fund F123. . .;
F124d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 If the Secretary of State directs it to do so, a billing authority shall transfer from its collection fund to its general fund F126. . . such an amount as is specified in, or calculated in a manner specified in, the direction; and the transfer shall be made at such time as is specified in the direction.
5 If the Secretary of State directs it to do so, a billing authority shall transfer to its collection fund from its general fund F127. . . such an amount as is specified in, or calculated in a manner specified in, the direction; and the transfer shall be made at such time as is specified in the direction.
6 Different directions may be given to different authorities under subsection (4) or (5) above.

Regulations about funds

99 Regulations about funds.

1 The Secretary of State may make regulations about the discharge of the following liabilities of a billing authority—
a the liability to pay anything from its collection fund or its general fund in respect of any precept issued by a major or local precepting authority under Part I of the Local Government Finance Act 1992;
b the liability to transfer anything from its collection fund under section 97(1) or (3) or regulations under section 97(2A) above; and
c the liability to transfer anything from its general fund under section 97(2) or (4) above or regulations under section 97(2B) above.
2 The regulations may include provision—
a that anything falling to be paid or transferred must be paid or transferred within a prescribed period;
b that anything falling to be paid or transferred must be paid or transferred in instalments of such amounts, and at such times, as are determined by the billing authority in accordance with prescribed rules;
c that the billing authority must inform any precepting authorities when instalments will be paid and how they are to be calculated;
d that if an instalment is not paid to a precepting authority in accordance with the regulations, it is to be entitled to interest on the amount of the instalment;
e as to the circumstances in which the billing authority is to be treated as having discharged the liabilities mentioned in subsection (1) above;
f as to the recovery (by deduction or otherwise) of any excess amount paid by the billing authority to any precepting authority in purported discharge of the liability mentioned in subsection (1)(a) above; and
g as to the transfer back of any excess amount transferred by the billing authority in purported discharge of the liability mentioned in subsection (1)(b) or (c) above.
3 The Secretary of State may by regulations make provision as regards any financial year—
a that a billing authority must estimate at a prescribed time in the preceding financial year and in accordance with prescribed rules whether there is a deficit or surplus in its collection fund for that year and, if so, the amount of the deficit or surplus;
b that any surplus or deficit so estimated shall in the financial year concerned—
i be shared among, or be borne between, the billing authority and one or more relevant authorities in accordance with prescribed rules; or
ii in the case of the financial year beginning in 1993, belong solely to, or be borne solely by, the billing authority;
c that the billing authority must within a prescribed period inform prescribed relevant authorities of the effects of any estimates and rules mentioned in paragraphs (a) and (b) above;
d as to the manner in which any payments which fall to be made by a billing authority or a relevant authority by virtue of any provision included in regulations under paragraph (a) or (b) above must be made;
e as to the period within which, or time or times at which, any such payments or instalments of such payments must be made; and
f as to the recovery (by deduction or otherwise) of any excess amount paid by a relevant authority or a billing authority in purported discharge of any liability arising by virtue of any provision included in regulations under paragraph (a) or (b) above.
F7533A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7533B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3C In subsection (3) “relevant authority” means—
a a major precepting authority, or
b the Secretary of State.
3D Regulations under subsection (3) may make separate provision in relation to council tax and non-domestic rates, with the effect that—
a more than one estimate is to be made by a billing authority of whether there is a deficit or surplus in its collection fund for a financial year and, if so, of the amount of the deficit or surplus,
b each estimate takes into account different amounts to be paid into or met from that fund, and
c each estimate has different consequences as to the payments to be made, or other functions to be exercised, by the billing authority, major precepting authorities or the Secretary of State.
4 The Secretary of State may make regulations requiring transfers between funds, or adjustments or assumptions, to be made to take account of any substitute calculation under section 31A(4) of the Local Government Finance Act 1992.
5 The Secretary of State may make regulations providing that sums standing to the credit of a billing authority’s collection fund at any time in a financial year must not exceed a total to be calculated in such manner as may be prescribed.
6 Regulations under subsection (5) above in their application to a particular financial year (including regulations amending others) shall not be effective unless they come into force before 1 January in the preceding financial year; but this does not affect regulations which merely revoke others.

F130Part VII 

100  Power to designate authorities.

1 As regards a chargeable financial year the Secretary of State may designate a charging authority if in his opinion—
a the amount calculated by it in relation to the year under section 95(4) above is excessive, or
b there is an excessive increase in the amount so calculated over the amount calculated by it in relation to the preceding financial year under section 95(4).
2 As regards a chargeable financial year the Secretary of State may designate a relevant precepting authority if in his opinion—
a the aggregate amount of precepts issued by it for the year is excessive, or
b there is an excessive increase in that aggregate over the aggregate amount of precepts issued by it for the preceding financial year.
3 For the purposes of this Part each of the following is a relevant precepting authority—
a a county council,
b a metropolitan county police authority,
c the Northumbria Police Authority,
d a metropolitan county fire and civil defence authority, and
e the London Fire and Civil Defence Authority.
4 A decision whether to designate an authority shall be made in accordance with principles determined by the Secretary of State and, in the case of an authority falling within any of the classes specified in subsection (5) below, those principles shall be the same either for all authorities falling within that class or for all of them which respectively have and have not been designated under this Part as regards the preceding financial year.
5 The classes are—
a county councils,
b councils of metropolitan districts,
c councils of non-metropolitan districts,
d councils of inner London boroughs,
e councils of outer London boroughs,
f metropolitan county police authorities and the Northumbria Police Authority, and
g metropolitan county fire and civil defence authorities.
6 In construing subsection (1) above any calculation for which another has been substituted at the time designation is proposed shall be ignored.
7 In construing subsection (2) above any precept for which another has been substituted at the time designation is proposed shall be ignored.

101 F409 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

102  Designation of authorities.

1 If the Secretary of State decides under section 100 above to designate an authority he shall notify it in writing of—
a his decision,
b the principles determined under section 100(4) above in relation to it, and
c the amount which he proposes should be the maximum for the amount calculated by it in relation to the year under section 95(4) above or the maximum for the aggregate amount of precepts issued by it for the year (as the case may be).
2 A designation—
a is invalid unless subsection (1) above is complied with, and
b shall be treated as made at the beginning of the day on which the authority receives a notification under that subsection.
3 Where a charging authority has been designated under this section, and after the designation is made the authority makes substitute calculations in relation to the year in accordance with section 95 above, the substitute calculations shall be invalid unless they are made under section 107(1) below.
4 Where a precepting authority has been designated under this section, and after the designation is made the authority issues any substitute precept for the year, the substitute precept shall be invalid unless it is issued under section 107(2) below.
5 Before the end of the period of 28 days beginning with the day it receives a notification under this section, an authority may inform the Secretary of State by notice in writing that—
a for reasons stated in the notice, it believes the maximum amount stated under subsection (1)(c) above should be such as the authority states in its notice, or
b it accepts the maximum amount stated under subsection (1)(c) above.
6 References in the following provisions of this Part to a designated authority are to an authority designated under this section.

103  Transitional years: special provisions.

1 In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (1)(b) read—
2 In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if subsection (2)(b) read—
3 In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if in subsection (4) “this Part” read “Part I of the Rates Act 1984”.
4 Where the Secretary of State decides under section 100 above to designate an authority as regards the financial year beginning in 1990, subsections (5) and (6) below shall apply.
5 Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)(a)—
.
6 Where this subsection applies, section 102 above shall have effect as if the following appeared after subsection (1)—
7 F410 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

104  Challenge of maximum amount.

1 This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(a) above.
2 If the authority is a charging authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed.
3 Subject to subsection (4) below, the amount stated under subsection (2) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.
4 The amount stated under subsection (2) above may not exceed the amount already calculated by the authority in relation to the year under section 95(4) above unless, in the Secretary of State’s opinion, the authority failed to comply with section 95 above in making the calculation.
5 If the authority is a precepting authority, after considering any information he thinks is relevant the Secretary of State shall (subject to subsection (8) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed.
6 Subject to subsection (7) below, the amount stated under subsection (5) above may be the same as, or greater or smaller than, that stated in the notice under section 102(1)(c) above.
7 The amount stated under subsection (5) above may not exceed the aggregate amount of precepts already issued by the authority for the year unless, in the Secretary of State’s opinion, the authority failed to fulfil section 68(3) or 69(3) or (4) above in issuing any precept.
8 The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.
9 An order under this section may relate to two or more authorities.
10 As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.
11 When he serves a notice under subsection (10) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.
12 In construing subsection (4) above any calculation for which another has been substituted at the time of designation shall be ignored.
13 In construing subsection (7) above any precept for which another has been substituted at the time of designation shall be ignored.

105  Acceptance of maximum amount.

1 This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(b) above.
2 If the authority is a charging authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
3 If the authority is a precepting authority, as soon as is reasonably practicable after he receives the notice the Secretary of State shall serve on the authority a notice stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
4 When he serves a notice under subsection (3) above the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.

106  No challenge or acceptance.

1 This section applies where the period mentioned in section 102(5) above ends without a designated authority informing the Secretary of State by notice in writing under section 102(5)(a) or (b) above.
2 If the authority is a charging authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the amount calculated by it in relation to the year under section 95(4) above is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
3 If the authority is a precepting authority, as soon as is reasonably practicable after the period ends the Secretary of State shall (subject to subsection (4) below) make an order stating the amount which the aggregate amount of precepts issued by it for the year is not to exceed; and the amount stated shall be that stated in the notice under section 102(1)(c) above.
4 The power to make an order under this section shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of the House of Commons.
5 An order under this section may relate to two or more authorities.
6 As soon as is reasonably practicable after an order under this section is made the Secretary of State shall serve on the authority (or each authority) a notice stating the amount stated in the case of the authority in the order.
7 When he serves a notice under subsection (6) above on a precepting authority the Secretary of State shall also serve a copy of it on each charging authority to which the precepting authority has power to issue a precept.

107  Substituted calculations and precepts.

1 A charging authority which has received a notice under section 104(10), 105(2) or 106(6) above shall make substitute calculations in relation to the year in accordance with section 95 above, but—
a section 95(9) shall be ignored for this purpose, and
b the calculations shall be made so as to secure that the amount calculated under section 95(4) does not exceed that stated in the notice.
2 A precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above shall issue, in substitution for any precept or precepts previously issued by it for the year, a precept or precepts in accordance with sections 68 to 70 above, but—
a section 68(2) shall be ignored for this purpose, and
b the amount of the precept, or the aggregate amount of the precepts, issued by the authority for the year under this section shall not exceed that stated in the notice.
3 Where calculations are made under subsection (1) above the following provisions apply accordingly—
a Part II,
b sections 74, 75, 97, 99 and 100(1)(b) and (6) above, and
c sections 110(1), 138(2)(g) and 139(2)(c) below.
4 Where a precept is issued under subsection (2) above the following provisions apply accordingly—
a sections 32(4) and (5), 33(3) and (11), 35(1) F411. . ., 71(5) and (6), 72, 74, 99 and 100(2)(b) and (7) above, and
b sections 110(2), 138(2)(d) and 139(2)(b) below.

108  Failure to substitute.

1 Subsection (2) below applies if a charging authority which has received a notice under section 104(10), 105(2) or 106(6) above fails to comply with section 107(1) above before the end of the period of 21 days beginning with the day on which it receives the notice.
2 During the period of restriction the authority shall have no power to transfer any amount from its collection fund to its general fund or to the City fund (as the case may be) and sections 97 and 98 above shall have effect accordingly.
3 For the purposes of subsection (2) above the period of restriction is the period which—
a begins at the end of the period mentioned in subsection (1) above, and
b ends at the time (if any) when the authority complies with section 107(1) above.
4 Subsection (5) below applies if a precepting authority which has received a notice under section 104(10), 105(3) or 106(6) above fails to comply with section 107(2) above before the end of the period of 21 days beginning with the day on which it receives the notice.
5 During the period of restriction any authority to which the precepting authority has power to issue a precept shall have no power to pay anything in respect of a precept issued by the precepting authority for the year.
6 For the purposes of subsection (5) above the period of restriction is the period which—
a begins at the end of the period mentioned in subsection (4) above, and
b ends at the time (if any) when the precepting authority complies with section 107(2) above.

109  Other financial requirements.

1 This section applies where an order under section 104 above states in the case of an authority an amount greater than that stated in the notice under section 102(1)(c) above.
2 The Secretary of State may decide to impose on the authority concerned such requirements relating to its expenditure or financial management as he thinks appropriate.
3 If he does so decide he shall include a statement of his decision and of the requirements in the notice served on the authority under section 104(10) above.
4 The authority shall comply with any such requirements, and shall report to the Secretary of State whenever he directs it to do so on the extent to which they have been complied with.

110  Information.

1 A charging authority shall notify the Secretary of State in writing of any amount calculated by it under section 95(4) above, whether originally or by way of substitute.
2 A relevant precepting authority shall notify the Secretary of State in writing of the amount of any precept issued by it under this Act, whether originally or by way of substitute.
3 A notification under subsection (1) or (2) above must be given before the end of the period of seven days beginning with the day on which the calculation is made or the precept is issued (as the case may be).
4 The Secretary of State may serve on a charging authority or relevant precepting authority a notice requiring it to supply to him such other information as is specified in the notice and required by him for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Part.
5 The authority shall supply the information required if it is in its possession or control, and shall do so in such form and manner, and at such time, as the Secretary of State specifies in the notice.
6 An authority may be required under subsection (4) above to supply information at the same time as it gives a notification under subsection (1) or (2) above or at some other time.
7 If an authority fails to comply with subsection (1) or (2) above, or with subsection (5) above, the Secretary of State may decide whether to exercise his powers, and how to perform his functions, under this Part on the basis of such assumptions and estimates as he sees fit.
8 In deciding whether to exercise his powers, and how to perform his functions, under this Part the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.

C52C137C154C176 Part VIII  Financial Administration

C184111  Interpretation.

1 This section applies for the purposes of this Part.
2 Each of the following is a relevant authority
a a county council,
aa a county borough council,
b a district council,
bb the Greater London Authority;
bc a functional body, within the meaning of the 1999 Act;
bd the London Pensions Fund Authority;
c a London borough council,
F133d . . .
e a police and crime commissioner,
ea a chief officer of police (which, for this purpose, means a chief constable of a police force maintained under section 2 of the Police Act 1996 or the Commissioner of Police of the Metropolis),
F134ea . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F135f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
g a metropolitan county fire and civil defence authority,
F136h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
i an Integrated Transport Authority for an integrated transport area in England,
ia an economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009,
ib a combined authority established under section 103 of that Act,
ic a combined county authority established under section 9(1) of the Levelling-up and Regeneration Act 2023,
j a waste disposal authority,
k the Council of the Isles of Scilly,
F135l . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
m a combined fire and rescue authority,
n a section 4A fire and rescue authority,
o a corporate joint committee
3 The M81972 Act is the Local Government Act 1972 and the M91985 Act is the Local Government Act 1985 and the 1999 Act is the Greater London Authority Act 1999 and the 2004 Act is the Fire and Rescue Services Act 2004 and the 2011 Act is the Police Reform and Social Responsibility Act 2011.
3A In this Part, “council manager”, “elected mayor”, “executive”, “executive arrangements”, “executive leader”, F618... “mayor and cabinet executive” and “mayor and council manager executive” have the same meaning as in Part II of the Local Government Act 2000.
3B In this Part, “leader and cabinet executive” means—
a in relation to England: a leader and cabinet executive (England);
b in relation to Wales: a leader and cabinet executive (Wales);
and for this purpose “leader and cabinet executive (England)” and “leader and cabinet executive (Wales)” have the same meanings as in Part 2 of the Local Government Act 2000.
3C In this Part—
  • “section 4A fire and rescue authority” means a fire and rescue authority created by an order under section 4A of the 2004 Act;
  • “fire and rescue functions”, in relation to a chief officer of police, means—
    1. functions which are delegated to the chief officer under provision made under section 4H of the 2004 Act; and
    2. functions relating to fire and rescue services which are conferred on the chief officer by or by virtue of any enactment;
  • “policing functions”, in relation to a person who is a chief officer of police, means functions of that person relating to the police force of which that person is the chief officer;
  • “relevant police and crime commissioner”, in relation to a section 4A fire and rescue authority, means the police and crime commissioner for the police area—
    1. which corresponds to the area of the fire and rescue authority, or
    2. within which the area of the fire and rescue authority falls;
  • “relevant police and crime panel”, in relation to a section 4A fire and rescue authority, means the police and crime panel for the police area—
    1. which corresponds to the area of the fire and rescue authority, or
    2. within which the area of the fire and rescue authority falls;
  • “relevant section 4A fire and rescue authority”, in relation to a chief officer of police, means a section 4A fire and rescue authority some of whose functions have been delegated to the chief officer under provision made under section 4H of the 2004 Act.
3D In this Part “corporate joint committee” means a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021.
4 The commencement day is the day on which this Part comes into force.
5 This Part shall come into force at the end of the period of 2 months beginning with the day on which this Act is passed.

112  Financial administration as to certain authorities.

1 On and after the commencement day each authority mentioned in subsection (2) below shall make arrangements for the proper administration of its financial affairs and shall secure that one of its officers has responsibility for the administration of those affairs.
2 The authorities are—
F890a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F139ab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b any combined fire and rescue authority.,
c any economic prosperity board established under section 88 of the Local Democracy, Economic Development and Construction Act 2009.

C161C166C165C180C185113  Qualifications of responsible officer.

1 On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act section 127 of the 1999 Act or section 112 above shall fulfil the requirement in one (or the requirements in each) of the paragraphs of subsection (2) below.
2 The requirements are that—
a he is a member of one or more of the bodies mentioned in subsection (3) below;
C49b immediately before the commencement day he had responsibility for the administration of the financial affairs of any of the authorities mentioned in section 111(2)(a) to (k) above under section 151 of the 1972 Act or section 73 of the 1985 Act.
3 The bodies are—
a the Institute of Chartered Accountants in England and Wales,
b the Institute of Chartered Accountants of Scotland,
c the Chartered Association of Certified Accountants,
d the Chartered Institute of Public Finance and Accountancy,
e the Institute of Chartered Accountants in Ireland,
f the Chartered Institute of Management Accountants, and
g any other body of accountants established in the United Kingdom and for the time being approved by the Secretary of State for the purposes of this section.
4 The authority mentioned in subsection (2)(b) above need not be the same as that under consideration for the purpose of applying subsection (1) above.

C50C147C148C186C181C191C190C193C194C192C197C201C204C208C220C221C233114  Functions of responsible officer as regards reports.

1 On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act section 127 of the 1999 Act, section 4D or 4I of the 2004 Act , or Schedule 1, 2 or 4 to the 2011 Act or section 112 above shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.
2 Subject to subsection (2A), the chief finance officer of a relevant authority shall make a report under this section if it appears to him that the authority, a committee of the authority, a person holding any office or employment under the authority, a member of the relevant police force,, or a joint committee on which the authority is represented—
a has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful,
b has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority, or
c is about to enter an item of account the entry of which is unlawful.
2ZA In the case of a section 4A fire and rescue authority the reference to a person holding any office or employment under the authority includes a member of staff of the relevant police and crime commissioner who is exercising functions of that authority by virtue of an order under section 4A of the 2004 Act.
2A Where a relevant authority is operating executive arrangements, the chief finance officer of the relevant authority shall not make a report under subsection (2) in respect of any action referred to in paragraph (a), (b) or (c) of that subsection unless it is action taken otherwise than by or on behalf of the relevant authority’s executive.
3 The chief finance officer of a relevant authority shall make a report under this section if it appears to him that the expenditure of the authority incurred (including expenditure it proposes to incur) in a financial year is likely to exceed the resources (including sums borrowed) available to it to meet that expenditure.
3A It shall be the duty of the chief finance officer of a relevant authority (except where the relevant authority is a chief officer of police), in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—
a with—
i in the case of a Welsh county council or county borough council, the person who is for the time being appointed as the authority’s chief executive under section 54 of the Local Government and Elections (Wales) Act 2021;
ii in the case of a corporate joint committee, the person who is for the time being appointed as the authority’s chief executive;
iii in any other case, the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989; and
b with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 of the Local Government and Housing Act 1989.
3B F699. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3C Subsection (3A) above shall have effect in relation to Transport for London with the substitution for paragraphs (a) and (b) of the words “with the person who is for the time being designated for the purpose under subsection (3D) below”.
3D Transport for London shall designate a member of Transport for London, or a member of the staff of Transport for London, as the person who is to be consulted under subsection (3A) above.
4 Where a chief finance officer of a relevant authority has made a report under this section he shall send a copy of it to—
a the person who at the time the report is made has the duty to audit the authority’s accounts, and
b in the case of—
i a police and crime commissioner, the commissioner and each member of the police and crime panel for the commissioner's police area;
ii the Mayor's Office for Policing and Crime, that Office and each member of the police and crime panel of the London Assembly;
iii a chief officer of police, in relation to a report about the exercise of policing functions of the chief officer the chief officer and the elected local policing body;
iiia a chief officer of police in relation to a report about the exercise of fire and rescue functions of the chief officer, the chief officer and the relevant section 4A fire and rescue authority;
iiib a chief officer of police in relation to a report about the exercise of policing and fire and rescue functions of the chief officer, the chief officer, the elected local policing body and the relevant section 4A fire and rescue authority;
iiic a section 4A fire and rescue authority, the relevant police and crime commissioner and each member of the relevant police and crime panel; and
iv any other relevant authority, each person who is at that time a member of the authority; and
F147c in a case where the relevant authority has a mayor and council manager executive, the person who at the time the report is made is the council manager of that authority
4A The duty under subsection (4)(b) above—
a in a case where the relevant authority is the Greater London Authority, is to send a copy of the report to the Mayor of London and to each member of the London Assembly; and
b in a case where the relevant authority is a functional body, within the meaning of the 1999 Act, includes a duty to send a copy of the report to the Mayor of London and to the Chair of the Assembly, within the meaning of that Act.
5 Subject to subsection (6) below, the duties of a chief finance officer of a relevant authority under subsections (2) and (3) above shall be performed by him personally.
6 If the chief finance officer is unable to act owing to absence or illness his duties under subsections (2) and (3) above shall be performed—
a by such member of his staff as is a member of one or more of the bodies mentioned in section 113(3) above and is for the time being nominated by the chief finance officer for the purposes of this section, or
b if no member of his staff is a member of one or more of those bodies, by such member of his staff as is for the time being nominated by the chief finance officer for the purposes of this section.
7 A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.
8 In this section—
a references to a joint committee are to a committee on which two or more relevant authorities are represented, and
b references to a committee (joint or otherwise) include references to a sub-committee.
8A In this section “relevant police force”, in relation to the chief finance officer of a relevant authority, means—
a in the case where the relevant authority is a chief officer of police, the police force of which that person is chief officer;
b in any other case, the police force maintained by the relevant authority.
F1499 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C147C148C187C191C190C193C194C192C197C201C208114A  Functions of responsible officer as regards reports—local authorities operating executive arrangements

1 The person having responsibility under section 151 of the 1972 Act for the administration of the financial affairs of a relevant authority which is operating executive arrangements shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.
2 The chief finance officer of an authority that is referred to in subsection (1) shall make a report under this section to the executive of that authority if it appears to him that, in the course of the discharge of functions of the authority, the executive or a person on behalf of the executive—
a has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful;
b has taken or is about to take a course of action which, if pursued to its conclusion, would be unlawful and likely to cause a loss or deficiency on the part of the authority; or
c is about to enter an item of account the entry of which is unlawful.
3 It shall be the duty of the chief finance officer of an authority, in preparing a report in pursuance of subsection (2) above, to consult so far as practicable—
a with the person who is for the time being designated as the head of the authority’s paid service under section 4 of the Local Government and Housing Act 1989 or, in the case of a Welsh county council or county borough council, the person who is for the time being appointed as the authority's chief executive under section 54 of the Local Government and Elections (Wales) Act 2021; and
b with the person who is for the time being responsible for performing the duties of the authority’s monitoring officer under section 5 and 5A of the Local Government and Housing Act 1989F151.
4 Where a chief finance officer has made a report under this section he shall send a copy of it to—
a the person who at the time the report is made has the duty to audit the authority’s accounts;
b each person who at that time is a member of the authority; and
c where the authority has a mayor and council manager executive, the person who at that time is the council manager.
5 Subsections (5) and (6) of section 114 shall apply in relation to duties under subsections (2) and (3) of this section as they apply in relation to duties under subsections (2) and (3) of that section.
6 A relevant authority shall provide its chief finance officer with such staff, accommodation and other resources as are in his opinion sufficient to allow his duties under this section to be performed.

C51C147C148C182C191C190C193C194C192C197C201C205C208C223C222C235115  Authority’s duties as regards reports.

1 This section applies where copies of a report under section 114 above have been sent under section 114(4) above.
1A Where the report under section 114 above is a report by the chief finance officer of the Greater London Authority, section 115A below shall have effect in place of subsections (2) and (3) below.
1B In the case of a report made by the chief finance officer of an elected local policing body, that body must consider the report and decide whether the body agrees or disagrees with the views contained in the report and what action (if any) the body proposes to take in consequence of it.
1BA In the case of a report made by the chief finance officer of a section 4A fire and rescue authority, that authority must consider the report and decide whether the authority agrees or disagrees with the views contained in the report and what action (if any) the authority proposes to take in consequence of it.
1C In the case of a report made by the chief finance officer of a chief officer of police, the chief officer of police must consider the report and decide whether the chief officer of police agrees or disagrees with the views contained in the report and what action (if any) the chief officer of police proposes to take in consequence of it.
1D The consideration and decision-making must be concluded not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
1E As soon as practicable after the elected local policing body, the section 4A fire and rescue authority or the chief officer of police has concluded the consideration of the chief finance officer's report, that body , authority or chief officer must prepare a report which specifies—
a what action (if any) that body , authority or chief officer has taken in response to the report;
b what action (if any) that body , authority or chief officer proposes to take in response to the report; and
c the reasons for taking the action specified in the report or, as the case may be, for taking no action.
1F As soon as practicable after the elected local policing body has prepared a report under subsection (1E), the elected local policing body must arrange for a copy of the report to be sent to—
a the chief finance officer;
b the person who at the time the report is made has the duty to audit the elected local policing body's accounts; and
c each member of the police and crime panel for the police area for which the elected local policing body is established.
1FA As soon as practicable after the section 4A fire and rescue authority has prepared a report under subsection (1E), the authority must arrange for a copy of the report to be sent to—
a the chief finance officer;
b the person who at the time the report is made has the duty to audit the authority’s accounts; and
c each member of the relevant police and crime panel.
1G As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of policing functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
a the chief finance officer;
b the person who at the time the report is made has the duty to audit the chief officer's accounts; and
c the elected local policing body which maintains the police force in which the chief officer serves.
1H As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of fire and rescue functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
a the chief finance officer;
b the person who at the time the report is made has the duty to audit the chief officer’s accounts; and
c the relevant section 4A fire and rescue authority.
1I As soon as practicable after the chief officer of police has prepared a report under subsection (1E) in relation to the exercise of policing and fire and rescue functions of the chief officer, the chief officer of police must arrange for a copy of the report to be sent to—
a the chief finance officer;
b the person who at the time the report is made has the duty to audit the chief officer’s accounts;
c the elected local policing body which maintains the police force in which the chief officer serves; and
d the relevant fire and rescue authority.
2 In the case of any authority other than an elected local policing body , a section 4A fire and rescue authority or a chief officer of police, The authority shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.
3 The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
F7003A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Section 101 of the 1972 Act (delegation) shall not apply to the duty under subsection (2) above where the authority is one to which that section would apply apart from this subsection.
4A In the case of F701... or Transport for London, paragraph 7 of Schedule 10 to the 1999 Act (delegation by Transport for London) shall not apply to the duty under subsection (2) above.
4B In the case of a corporate joint committee, regulation 13 of the Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (arrangements for the discharge of functions) does not apply to the duty under subsection (2).
5 If the report was made under section 114(2) above, during the prohibition period the course of conduct which led to the report being made shall not be pursued.
6 If the report was made under section 114(3) above, during the prohibition period the authority shall not enter into any new agreement which may involve the incurring of expenditure (at any time) by the authority unless the chief finance officer of the authority authorises it to do so.
6A The chief finance officer may only give authority for the purposes of subsection (6) above if he considers that the agreement concerned is likely to—
a prevent the situation that led him to make the report from getting worse,
b improve the situation, or
c prevent the situation from recurring.
6B Authority for the purposes of subsection (6) above shall—
a be in writing,
b identify the ground on which it is given, and
c explain the chief finance officer’s reasons for thinking that the ground applies.
7 If subsection (5) above is not complied with, and the authority makes any payment in the prohibition period as a result of the course of conduct being pursued, it shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).
8 If subsection (6) above is not complied with, the authority shall be taken not to have had power to enter into the agreement (notwithstanding any option to do so under contract or otherwise).
9 In this section “the prohibition period” means the period—
a beginning with the day on which copies of the report are sent, and
b ending with the first business day to fall after the day (if any) on which the authority’s consideration of the report under subsection (1B), (1C) (2) above is concluded.
9A In the application of this section where the report under section 114 above is a report by the chief finance officer of the Greater London Authority, subsection (9) above shall have effect with the substitution for paragraph (b) of—
“ ending with the first business day to fall after the day (if any) on which the Mayor makes the decisions under section 115A(6) below”.
10 If subsection (1B), (1C) (3) above , or, where section 115A below applies, subsection (4) or (8) of that section, is not complied with, it is immaterial for the purposes of subsection (9)(b) above.
11 The nature of the decisions made under subsection (1B), (1C) or (2) , or, where section 115A below applies, by the Mayor under subsection (6) of that section, is immaterial for the purposes of subsection (9)(b) above.
12 In subsection (9)(b) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England and Wales.
13 In the application of this section in relation to the Greater London Authority, the references to the authority in subsections (5) to (12) above shall be taken as references to the Greater London Authority whether acting by the Mayor, the Assembly or the Mayor and Assembly acting jointly.
14 In this section—
  • “the Assembly” means the London Assembly;
  • “the chief finance officer ” has the same meaning as in section 114;
  • “the Mayor” means the Mayor of London.

C147C148C191C190C193C194C192115A  Duties of Mayor of London and London Assembly as regards reports.

1 This section applies where copies of a report under section 114 above by the chief finance officer of the Greater London Authority have been sent under section 114(4) above.
2 The Mayor shall consider the report preparatory to making the decisions under subsection (6) below.
3 The Assembly shall consider the report at a meeting where it shall decide—
a whether it agrees or disagrees with the views contained in the report; and
b what action (if any) it recommends that the Mayor should take in consequence of it.
4 The meeting must be held not later than the end of the period of 21 days beginning with the day on which the copies of the report are sent.
5 The Mayor must attend the meeting.
6 After the meeting, the Mayor shall decide—
a whether he agrees or disagrees with the views contained in the report; and
b what action (if any) he proposes to take in consequence of it.
7 In making any decision under subsection (6) above, the Mayor shall take account of any views or recommendations of the Assembly at the meeting.
8 The Mayor must make the decisions under subsection (6) above before the end of the period of 14 days beginning with the day on which the meeting of the Assembly concludes.
9 Any functions of the Mayor under this section must be exercised by the Mayor personally.
10 Section 54 of the 1999 Act (discharge of Assembly functions by committees etc) shall not apply in relation to any function of the Assembly under this section.
11 In this section—
  • “the Assembly” means the London Assembly;
  • “the Mayor” means the Mayor of London.

C147C148C191C190C193C194C192C200C202C209C236115B  Duties of executive as regards reports

1 This section applies where copies of a report under section 114A above have been sent under section 114A(4) above.
2 The executive of the authority (within the meaning of Part II of the Local Government Act 2000) shall consider the report at a meeting where it shall decide whether it agrees or disagrees with the views contained in the report and what action (if any) it proposes to take in consequence of it.
3 The meeting must be held not later than the end of the period of 21 days beginning with the day on which copies of the report are sent.
4 During the prohibition period the course of conduct which led to the report being made shall not be pursued.
5 If subsection (4) above is not complied with, and the executive makes any payment in the prohibition period as a result of the course of conduct being pursued, the executive shall be taken not to have had power to make the payment (notwithstanding any obligation to make it under contract or otherwise).
6 As soon as practicable after the executive has concluded its consideration of the chief finance officer’s report, the executive shall prepare a report which specifies—
a what action (if any) the executive has taken in response to the chief finance officer’s report;
b what action (if any) the executive proposes to take in response to the chief finance officer’s report and when the executive proposes to take that action; and
c the reasons for taking the action specified in the executive’s report or, as the case may be, for taking no action.
7 As soon as practicable after the executive has prepared a report under subsection (6), the executive shall arrange for a copy of it to be sent to—
a the person who at the time the report is made has the duty to audit the authority’s accounts;
b each person who at that time is a member of the authority; and
c the chief finance officer of the authority.
8 In this section—
a “chief finance officer” has the same meaning as in section 114A; and
b “the prohibition period” means the period—
i beginning with the day on which copies of the chief finance officer’s report are sent; and
ii ending with the first business day to fall after the day (if any) on which the executive’s consideration of the report under subsection (2) above is concluded.
9 If subsection (3) above is not complied with, it is immaterial for the purposes of subsection (8)(b)(ii) above.
10 The nature of the decisions made at the meeting is immaterial for the purposes of subsection (8)(b)(ii) above.
11 In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England.

C188C147C148C183C191C190C193C194C192C198C203C210C234116  Information about consideration of reports etc.

1 Where it is proposed to hold a meeting under section 115 above the authority’s proper officer shall as soon as is reasonably practicable notify its auditor of the date, time and place of the proposed meeting.
1A Where it is proposed to hold a meeting under section 115B above—
a where the authority has a mayor and cabinet executive, the elected mayor;
b where the authority has a leader and cabinet executive, the executive leader; or
c where the authority has a mayor and council manager executive, the council manager,
shall as soon as is reasonably practicable notify, or instruct the authority’s proper officer to notify, the authority’s auditor of the date, time and place of the proposed meeting.
2 As soon as is reasonably practicable after a meeting is held under section 115 above the authority’s proper officer shall notify its auditor of any decision made at the meeting.
2A As soon as is reasonably practicable after a meeting is held under section 115B above—
a where the authority has a mayor and cabinet executive, the elected mayor;
b where the authority has a leader; or
c where the authority has a mayor and council manager executive, the council manager,
shall notify, or instruct the authority’s proper officer to notify, the authority’s auditor of any decision made at the meeting.
2A As soon as is reasonably practicable after a meeting is held under section 115B above—
a where the authority has a mayor and cabinet executive, the elected mayor;
b where the authority has a leader and cabinet executive, the executive leader; or
c where the authority has a mayor and council manager executive, the council manager,
shall notify, or instruct the authority’s proper officer to notify, the authority’s auditor of any decision made at the meeting.
C2192B In the case of an elected local policing body, the chief finance officer of that body must notify the body's auditor of any decisions taken by the body in accordance with section 115.
2BA In the case of a section 4A fire and rescue authority, the chief finance officer of that authority must notify the authority’s auditor of any decisions taken by the authority in accordance with section 115.
2C In the case of a chief officer of police, the chief officer of police's chief finance officer must notify that chief officer of police's auditor of any decisions taken by the chief officer of police in accordance with section 115.
3 For the purposes of this section an authority’s proper officer is the person to whom the authority has for the time being assigned responsibility to notify its auditor under this section.
4 For the purposes of this section an authority’s auditor is the person who for the time being has the duty to audit its accounts.

Part IX  Existing Rates, Precepts and Grants

117 C53 Rates and precepts: abolition.

C541 The M10General Rate Act 1967 shall not have effect as regards any time after 31 March 1990.
2 As regards any time after 31 March 1990 the Common Council shall have no power to make or levy a rate under section 15 or 18 of the M11City of London (Union of Parishes) Act 1907, the M12City of London (Tithes and Rates) Act 1910 or section 68(1) of the M13London Government Act 1963 (general rate, poor rate and St. Botolph tithe rate).
3 Neither the sub-treasurer of the Inner Temple nor the under-treasurer of the Middle Temple shall have power to make or levy a rate as regards any time after 31 March 1990.
F1634 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 In subsection (6) below “levying body” means any body which—
a is established by or under an Act,
b apart from subsection (6) below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and
c is not a precepting authority F891... , or combined fire authority.
C556 In respect of any chargeable financial year no levying body shall have power under the Act concerned to issue a precept to, make a levy on or have its expenses paid by the council concerned.
7 In subsections (5) and (6) above “Act” includes a private or local Act.
8 The Secretary of State may make regulations providing that the preceding provisions of this section shall have effect subject to prescribed savings.

118  Rates: power to abolish or modify.

1 This section applies as regards any body—
a which is established by or under an Act,
b which as regards the financial year beginning in 1989 has power (conferred by or under an Act) to levy a rate by reference to the value or yearly value of property, and
c which is not a billing authority
and, in the case of an internal drainage board, there shall be disregarded for the purposes of paragraph (b) above any agreement under section 81 of the Land Drainage Act 1976 under which the board have agreed that no drainage rate will be levied on occupiers or owners of certain rateable hereditaments.
2 The appropriate Minister may by regulations provide as mentioned in one of the following paragraphs as regards any such body—
a that the body shall have no power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990;
b that the body’s power to levy the rate as regards any time specified in the regulations and falling after 31 March 1990 shall be modified in a manner specified in the regulations.
3 Regulations providing as mentioned in subsection (2)(b) above as regards a body may include provision—
a as to the property (or description of property) in respect of which the rate may be levied and the property (or description of property) in respect of which the rate may not be levied;
b as to the body’s expenditure, or the proportion of its expenditure, which may be met from the proceeds of the rate.
4 Regulations may provide as mentioned in this section in such way as the appropriate Minister thinks fit (whether by amending provisions or otherwise).
5 In this section “Act” includes a private or local Act and “the appropriate minister” means—
a as respects any internal drainage board whose district is wholly within England, the Minister of Agriculture, Fisheries and Food;
b as respects any internal drainage board whose district is partly in England and partly in Wales, that Minister and the Secretary of State acting jointly; and
c as respects any other body, the Secretary of State.

119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F168

120  Refund of overpayments.

Section 9(2) of the 1967 Act (restrictions on refund of overpayments) shall have effect, and be deemed always to have had effect, as if after paragraph (b) there were inserted—

121  Valuation according to tone of list.

1 Where for the purposes of section 20 of the 1967 Act a hereditament is valued on the basis of the assumptions specified in subsection (1) of that section (basis of valuation for the purposes of a proposal to alter a valuation list to be consistent with the tone of the list), no account shall be taken of a change to which this subsection applies unless it is one which—
a affects the physical state or physical enjoyment of the hereditament, or
b affects the physical state of the locality in which the hereditament is situated or, though it does not affect the physical state of the locality, is nonetheless physically manifest there.
2 Subsection (1) above applies to any change in the state of the hereditament or the state of the locality in which the hereditament is situated which has occurred since the time by reference to which the value of the hereditament is to be ascertained, other than one relating to a factor which is a relevant factor within the meaning of that section.
3 This section shall have effect in relation to any proposal made on or after 10 March 1988 which is outstanding on the passing of this Act but shall not have effect in relation to any proposal made before 10 March 1988.

122  Rating of statutory water undertakings.

1 The following section shall be substituted for section 31 of the 1967 Act—
2 This section shall have effect in relation to any proposal made on or after 10 March 1988 which is outstanding on the passing of this Act but shall not have effect in relation to any proposal made before 10 March 1988.

123  Rating amendments: miscellaneous.

1 This subsection applies to a proposal for an alteration of a valuation list which, if made, would have the effect of rating as a non-water hereditament of a statutory water undertaking a hereditament which—
a was previously so rated but ceased to be so rated by virtue of an alteration made on or after 4 December 1987,
b was occupied for the purposes of the undertaking at the time of the proposal in pursuance of which the earlier alteration was made, and
c was not at that time occupied for the purposes of the undertakers’ functions with respect to the supply of water.
2 This subsection applies to a proposal for an alteration of a valuation list which—
a would, if made, have the effect of reversing an alteration of the list made on or after 11 February 1988, and
b would not fall to be made but for section 121 above.
3 Where in the case of a proposal to which subsection (1) or (2) above applies there has been, since the making of the proposal in pursuance of which the earlier alteration was made, such a change of circumstances in relation to the hereditament to which the proposal relates as is mentioned in any of paragraphs (a) to (h) of section 68(4) of the 1967 Act, the change of circumstances shall be disregarded for the purposes of dealing with the proposal.
4 This subsection applies to an alteration of a valuation list which—
a is made in pursuance of a proposal to which subsection (1) above applies, or
b has the effect of reversing an alteration of the list made on or after 11 February 1988 and would not have fallen to be made but for section 121 above.
5 An alteration to which subsection (4) above applies shall be deemed to have had effect—
a if the earlier alteration was made in pursuance of a proposal made before 10 March 1988, from that date, and
b if the earlier alteration was made in pursuance of a proposal made on or after 10 March 1988, from the date that the earlier alteration had effect,
notwithstanding in either case that the date from which the alteration is deemed to have had effect differs from the date provided bysection 79(1) of the 1967 Act.
6 For the purposes of subsection (1) above, a hereditament is rated as a non-water hereditament of a statutory water undertaking if its value is ascertained otherwise than in accordance with the provisions of Schedule 4 to the 1967 Act.
7 In this section, the reference in subsection (1)(c) to statutory water undertakers is a reference to a water authority or statutory water company within the meaning of the M15Water Act 1973 and “statutory water undertaking” shall be construed accordingly.
8 In this section and sections 120 to 122 above—
a “the 1967 Act” means the M16General Rate Act 1967,
b “valuation list” has the meaning assigned by section 115(1) of that Act, and
c references to the date on which a proposal is made are references to the date on which the proposal is served on the valuation officer or, where the proposal is made by the valuation officer, is served on the occupier of the hereditament to which the proposal relates.

124  Rate support grant: abolition.

1 No payments by way of rate support grant shall be made for a financial year beginning in or after 1990.
2 The Secretary of State may by order repeal any enactment relating to rate support grant.
3 If a sum paid to an authority under any provision repealed under subsection (2) above is less than the amount which should have been paid to it under the provision, the Secretary of State shall calculate the amount equal to the difference and pay a sum equal to that amount to the authority.
4 If a sum in excess of an amount payable to an authority has been paid under any provision repealed under subsection (2) above, the Secretary of State shall calculate the amount equal to the excess and a sum equal to that amount shall be due from the authority to the Secretary of State.
5 If the Secretary of State decides that a sum due under subsection (4) above is to be recoverable by deduction he may deduct a sum equalling (or sums together equalling) that sum from anything the authority is entitled to receive from him (whether by way of revenue support grant or otherwise).
6 If the Secretary of State decides that a sum due under subsection (4) above is to be recoverable by payment it shall be payable on such day as he may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
7 The Secretary of State may decide that a sum due under subsection (4) above is to be recoverable partly by deduction and partly by payment, and in such a case subsections (5) and (6) above shall have effect with appropriate modifications.
8 The Secretary of State may decide differently under subsections (5) to (7) above as regards sums due from different authorities or as regards sums due from the same authority in respect of different financial years.

125  Transport grants: abolition.

Section 6(1) to (7) of the M17Local Government Act 1974 (supplementary grants for transport purposes) shall not have effect for a financial year beginning in or after 1990.

F500126  Variation of multipliers in supplementary reports.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

127  London Regional Transport grants: amendment.

1 No levy under section 13 of the M18London Regional Transport Act 1984 (contribution to expenditure on grants) shall be made in respect of any time after 31 March 1990.
2 The Secretary of State may make regulations providing that subsection (1) above shall have effect subject to prescribed savings.

Part X  Scotland

F169128  Levying of rates.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F170129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part XI  Miscellaneous and General

130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F171

Other miscellaneous provisions

F172133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F173134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

135  Social security.

Schedule 10 below (which amends the M19Social Security Act 1986 so as to make provision for benefits in respect of community charges in England and Wales and Scotland) shall have effect.

136  Tribunals.

Schedule 11 below (which contains provisions about the establishment of, and other matters relating to, valuation and community charge tribunals) shall have effect.

137  Amendments.

Schedule 12 below (which contains amendments) shall have effect.

General

138  Judicial review.

1 The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.
2 The matters are—
F174a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F174b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F174c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F174d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e a levy issued under regulations under section 74 above,
f a special levy issued under regulations under section 75 above (subject to subsection (4)),
F174g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
h the specification of a non-domestic rating multiplier under paragraph 2 of Schedule 7 below,
i the specification of a non-domestic rating multiplier under paragraph 7 of Schedule 7 below, and
j the setting by a special authority of any multiplier under Schedule 7 below, whether originally or by way of substitute.
F1753 If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2)(e) or (f) or (h) to (j) above, it shall quash the levy, special levy, specification or setting (as the case may be).
4 Subsection (1) does not affect appeals made by virtue of provision made in regulations under section 75(7A)

139  Functions to be discharged only by authority.

1 Each of the functions of an authority mentioned in subsection (2) below shall be discharged only by the authority.
2 The functions are—
F176a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F176b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F176c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d setting a non-domestic rating multiplier or small business non-domestic rating multiplier under Schedule 7 below, whether originally or by way of substitute, in a case where the authority is a special authority.

139A  Information.

1 Subsection (2) below applies where—
a the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State information specified in the notice,
b the information is required by the Secretary of State for the purpose of deciding whether to exercise his powers, and how to perform his functions, under this Act, and
c the information is not personal information.
2 The authority or officer shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.
3 If an authority or officer fails to comply with subsection (2) above the Secretary of State may assume the information required to be such as he sees fit; and in such a case the Secretary of State may decide in accordance with the assumption whether to exercise his powers, and how to perform his functions, under this Act.
4 In deciding whether to exercise his powers, and how to perform his functions, under this Act the Secretary of State may also take into account any other information available to him, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
5 Each of the following is a relevant authority—
a a billing authority;
b a precepting authority
c a functional body, within the meaning of the Greater London Authority Act 1999.
F1806 A proper officer (within the meaning of the M20Local Government Act 1972) of a relevant authority is a relevant officer.
7 Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the authority or officer concerned; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.
F1817A A community charges registration officer shall supply to a billing authority such information as fulfils the following conditions—
a it is in his possession or control;
b the authority requests him to supply it; and
c it is requested by the authority for the purpose of complying with subsection (2) above;
and the reference in this subsection to a community charges registration officer shall be construed in accordance with section 26 above.
F1828 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

140  Separate administration in England and Wales.

1 Parts III and V shall be read as applying separately, and be administered separately, in England and Wales.
2 In particular, for England and Wales respectively—
a separate central non-domestic rating lists shall be compiled and maintained F1014...
F1015b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F755c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F482d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F756e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Parts III and V shall be construed accordingly so that (for instance) references to authorities shall be read as references to those in England or Wales, as the case may be.
4 Any power conferred by this Act on the Secretary of State or the Treasury may be exercised differently for England and Wales, whether or not it is exercised separately; and this shall not prejudice the generality of sections 143(1) and 143A(2)(b).

141  Payments to and from authorities.

1 The Secretary of State may make regulations in relation to any case where—
a he is liable to pay to a receiving authority at any time an amount or amounts under one or more of the first relevant provisions, and
b the authority is liable to pay to him at the same time an amount or amounts under one or more of the second relevant provisions.
2 The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above exceeds the total of the amount or amounts mentioned in subsection (1)(b) above, he may set off the latter in paying the former.
3 The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(b) above exceeds the total of the amount or amounts mentioned in subsection (1)(a) above, the authority shall set off the latter in paying the former.
4 The regulations may provide that if the total of the amount or amounts mentioned in subsection (1)(a) above is the same as the total of the amount or amounts mentioned in subsection (1)(b) above no payment need be made in respect of the former or the latter.
5 Without prejudice to sections 143(2) and 143A(3), the regulations may include provision—
a treating any liability mentioned in subsection (1) above as discharged accordingly;
b requiring prescribed provisions of this Act (such as sections 79(2), 84H(2) and 86B(2) F762...) to be read subject to the regulations;
c requiring prescribed provisions of this Act (such as paragraph 2 of Schedule 7B or paragraph 2 of Schedule 8) to be read as if references to sums received or payments made were to sums or payments which would have been received or made apart from the regulations.
F1856 Each of the following is a receiving authority—
a a billing authority, and
b a major precepting authority.
7 The first relevant provisions are sections 83, 84C, 84K, 84N and 86B F761... above, regulations under section 99(3) above, regulations made under paragraph 7 of Schedule 7B below, paragraphs 14(2), (9) and (10), 17(7) and (8) and 27(1) of that Schedule, regulations made under paragraph 28 of that Schedule, paragraph 30(6) of that Schedule, regulations made under paragraph 33 of that Schedule, regulations made under paragraph 42 of that Schedule, paragraph 5(10) and (14) of Schedule 8 below, regulations made for the purpose mentioned in paragraph 4(7) of that Schedule, regulations made under paragraph 5(15) or 6(5) of that Schedule and paragraphs 12 and 15 of that Schedule.
8 The second relevant provisions are sections 83, 84C, 84K and 84N above, regulations under section 99(3) above, paragraph 6 of Schedule 7B below, regulations made under paragraph 7 of that Schedule, paragraphs 14(1), (6) and (7), 17(4) and (5) and 24(1) of that Schedule, regulations made under paragraph 28 of that Schedule, regulations made under paragraph 33 of that Schedule, regulations made under paragraph 42 of that Schedule, paragraph 5 of Schedule 8 below, regulations made under sub-paragraph (15) of that paragraph and paragraphs 12 and 15 of that Schedule.
F1869 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F187141A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F188141B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

142  Saving for remedies.

No provision of this Act which provides an express remedy shall prejudice any remedy available to a person (apart from that provision) in respect of a failure to observe a provision of this Act; and references here to this Act include references to instruments made under it.

E2143  Orders and regulations.

A1 This section applies in respect of powers to make an order or regulations under this Act except where section 143A applies.
1 The power to make an order or regulations under this Act may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.
2 An order or regulations under this Act may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State the Minister of Agriculture, Fisheries and Food or the Treasury (as the case may be) to be necessary or expedient.
3 Subject to subsections (3D) to (9E) below, the power to make an order or regulations under this Act shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament F1171....
F10703ZA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10703A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10703B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11723C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3D Any power to make regulations conferred by section 55 (alteration of non-domestic rating lists) is exercisable by statutory instrument.
3E A statutory instrument which contains (whether alone or with other provision) regulations made by virtue of section 55(4A)(c) or (4B) (alteration of non-domestic rating lists: financial penalties) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
3F Any other statutory instrument containing regulations under section 55 is subject to annulment in pursuance of a resolution of either House of Parliament.
F11753G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 The power to make regulations under section . . . F197 57A above shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by resolution of each House of Parliament.
4ZA The power to make regulations under section 63A or 66A shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.
F9214A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4B The power to make regulations under section 74 above, so far as they are made in relation to a combined authority by virtue of subsection (8) of that section, shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by a resolution of each House of Parliament.
4C The power to make regulations under section 74 above, so far as they are made in relation to a combined county authority by virtue of subsection (15) of that section, are to be exercisable by statutory instrument, and no such regulations are to be made unless a draft of them has been laid before and approved by a resolution of each House of Parliament.
5 As regards the power to make regulations under section 75 , 91(3C) or 118 above other than regulations relating to an internal drainage board, subsection (3) above shall have effect without the words from “subject” to the end.
6 As regards the power to make an order under F200. . . section 150 below, subsection (3) above shall have effect without the words from “subject” to the end.
F2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7A The power to make regulations under paragraph 3(3) or 6(3) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
7B The power to make regulations under paragraph 8(1)(d)(ii) or 10(9) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
7C The power to make regulations under paragraph 1(2) or 3(9) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
7D The power to make regulations under paragraph 3(6) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
7E The power to make regulations under paragraph 3(4) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.
7F The power to make regulations under paragraph 6(8) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.
8 The power to make an order under paragraph 3 of Schedule 6 below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.
9 The powers to make regulations under paragraph A6A A10(4)(b) , 5(13A) or 9B of Schedule 7 are exercisable as mentioned in that Schedule.
9A The power to make an order under paragraph 5 of Schedule 7A below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.
F11809AZA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9AA The power of the Secretary of State to make an order under paragraph 5G of Schedule 9 shall be exercisable by statutory instrument, and no such order shall be made by him unless a draft of it has been laid before and approved by resolution of each House of Parliament.
F11819AB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2019B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9C Any power to make regulations conferred by Schedule 7B (local retention of non-domestic rates) is exercisable by statutory instrument.
9D A statutory instrument containing regulations under any of the following provisions of that Schedule (whether alone or with other provision) may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament—
a paragraph 9 (regulations about payments by billing authorities to major precepting authorities);
b paragraph 11 (regulations about payments by billing authorities to major precepting authorities out of deductions from central share payments);
c paragraph 22 (regulations about calculation of levy payments);
d paragraph 25 (regulations about calculation of safety net payments);
e paragraph 30 (regulations about distribution of remaining balance);
f paragraph 39 or 40 (regulations about designated areas or classes of hereditament), if the regulations contain provision within paragraph 41 (payments to relevant authorities).
9E Any other statutory instrument containing regulations under that Schedule is subject to annulment in pursuance of a resolution of either House of Parliament.
10 Before he makes regulations under section 75 or 118 above other than regulations relating to an internal drainage board, the Secretary of State shall, by means of a notice in a newspaper or newspapers, take such steps as he thinks reasonably practicable to bring the contents of the proposed regulations to the notice of persons likely to be affected.
11 An order under paragraph 3 of Schedule 6 below shall, if apart from the provisions of this subsection it would be treated for the purposes of the standing orders of either House of Parliament as a hybrid instrument, proceed in that House as if it were not such an instrument.

143A Orders and regulations of the Welsh Ministers

1 This section applies in respect of the powers of the Welsh Ministers to make an order or regulations under this Act.
2 Any power to which this section applies—
a is exercisable by statutory instrument, and
b may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.
3 An order or regulations made under powers to which this section applies may include such supplementary, incidental, consequential, transitional or saving provisions as appear to the Welsh Ministers to be necessary or expedient.
4 Subject to subsections (5) and (6), a statutory instrument containing an order or regulations made by the Welsh Ministers under powers to which this section applies is subject to annulment in pursuance of a resolution of Senedd Cymru.
5 The Welsh Ministers may not make a statutory instrument containing an order or regulations under the following provisions unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru—
a section 54AB(1);
b section 55(4A)(c) or (4B);
c section 58;
d section 63A;
e section 63H;
f section 63M(1) or (6);
g section 66A;
h in Schedule 4ZA, paragraphs 3(3), 6(3), 8A(2)(b)(i), 8B(2), 8C, 9A and 10(6A);
i in Schedule 4ZB, paragraphs 1(2), 2A(2)(b)(i), 2B(2), 2C, 2E, 3(5A) and 3(9);
j paragraph 20A of Schedule 5;
k in Schedule 5A, paragraphs 3(4), 4A(2)(b)(i), 4B(2), 4C, 5B and 6(5A);
l paragraph 3 of Schedule 6;
m Part A2 of Schedule 7;
n in Schedule 9, paragraphs 5(1D)(c), 5FB, 6AA(1) and (6).
6 Subsection (4) does not apply to a statutory instrument containing only regulations under section 75 or 118 other than regulations relating to an internal drainage board.
7 But before making regulations under section 75 or 118 other than regulations relating to an internal drainage board, the Welsh Ministers must take such steps as they think reasonably practicable to bring the contents of the proposed regulations to the notice of persons likely to be affected.

144  Interpretation: authorities.

C561 Each of the following is a charging authority—
a a district council,
b a London borough council,
c the Common Council, and
d the Council of the Isles of Scilly.
2 “Billing authority”, “precepting authority”, “major precepting authority” and “ local precepting authority” have the same meaning as in Part I of the Local Government Finance Act 1992; but, in the case of references to a billing authority in Part 2 of Schedule 8, this is subject to paragraph 3A of that Schedule.
3 A waste disposal authority is an authority established at any time by an order under section 10(1) of the M21Local Government Act 1985.
F2054 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 A combined fire and rescue authority is a fire and rescue authority constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies.
6 A billing authority is a special authority if its population on 1 April 1986 was less than 10,000, and its gross rateable value on that date divided by its population on that date was more than £10,000.
7 An authority’s population on 1 April 1986 is the Registrar General’s estimate of its population on that date as certified by him to the Secretary of State for the purposes of the enactments relating to rate support grant; and an authority’s gross rateable value on that date is the aggregate of the rateable values on that date of the hereditaments in its area.

145  Interpretation: financial years etc.

1 Chargeable financial years are financial years beginning in 1990 and subsequent years.
2 Transitional years are financial years beginning in 1990, 1991, 1992 and 1993; and the first transitional year is that beginning in 1990.
3 A financial year is a period of 12 months beginning with 1 April.

F207145A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

146  Interpretation: other provisions.

F2081 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Unless the context otherwise requires, a levy is a levy under regulations made under section 74 above, and a levying body is a body with power to issue a levy under those regulations.
3 A special levy is a special levy under regulations made under section 75 above.
4 The Common Council is the Common Council of the City of London.
5 The Inner Temple and the Middle Temple shall be taken to fall within the area of the Common Council.
5A Unless the context otherwise requires, “information” includes accounts, estimates and returns.
6 “Prescribed”, in the context of an order or regulations, means prescribed by the order or regulations.
7 This section and sections 144 and 145 above apply for the purposes of this Act.

147  Power to make supplementary provision. C57

1 The Secretary of State may at any time by order make such supplementary, incidental, consequential or transitional provision as appears to him to be necessary or expedient for the general purposes or any particular purposes of this Act or in consequence of any of its provisions or for giving full effect to it.
2 An order under this section may in particular make provision for amending, repealing or revoking (with or without savings) any provision of an Act passed before or in the same session as this Act, or of an instrument made under an Act before the passing of this Act, and for making savings or additional savings from the effect of any amendment or repeal made by this Act.
3 Any provision that may be made under this section shall be in addition and without prejudice to any other provision of this Act.
4 No other provision of this Act shall be construed as prejudicing the generality of the powers conferred by this section.
5 In this section “Act” includes a private or local Act.

148  Finance.

1 There shall be paid out of money provided by Parliament—
a any expenses of the Secretary of State incurred in consequence of this Act, and
b any increase attributable to this Act in the sums payable out of money so provided under any other enactment.
2 Any sums received by the Secretary of State in consequence of this Act shall be paid into the Consolidated Fund.

149  Repeals.

The enactments mentioned in Schedule 13 below are repealed to the extent specified in column 3, but subject to any provision at the end of any Part of that Schedule.

150  Commencement: Scotland. C58

The provisions of this Act which extend only to Scotland shall come into force on such day as the Secretary of State may by order appoint; and different days may be so appointed for different provisions or for different purposes.

151  Extent.

1 Part X of this Act, section 150 above, Part II of Schedule 12 below, and Part IV of Schedule 13 below, extend to Scotland only.
2 Sections 133, 135, 137, 143, 144(1), 145, 146(6) and (7), 147, 148 and 149 above, this section, section 152 below, Schedule 10 below, and Part III of Schedule 12 below, extend to England and Wales and Scotland.
3 Subject to subsections (1) and (2) above, this Act extends to England and Wales only.

152  Citation.

This Act may be cited as the Local Government Finance Act 1988.

SCHEDULES

F210SCHEDULE 1 

Persons in detention

1 

1 A person is an exempt individual on a particular day if at any time on the day—
a he is detained in a prison, a hospital or any other place by virtue of an order of a court to which sub-paragraph (2) below applies,
b he is detained under paragraph 2 of Schedule 3 to the M39Immigration Act 1971 (deportation),
c he is detained under section 136 of the M40Mental Health Act 1983 (detention in place of safety), or
d he is detained under a warrant issued under the M41Repatriation of Prisoners Act 1984.
2 This sub-paragraph applies to the following courts—
a a court in the United Kingdom, and
b a Standing Civilian Court established under the M42Armed Forces Act 1976.
3 If a person is temporarily discharged under section 28 of the M43Prison Act 1952, or temporarily released under rules under section 47(5) of that Act, for the purposes of sub-paragraph (1) above he shall be treated as detained.
4 Sub-paragraph (1) above does not apply where the person is detained under regulations made under paragraph 8 of Schedule 4 below.
5 Sub-paragraph (1) above does not apply where the person is detained under section 76 of the M44Magistrates’ Courts Act 1980, or section 9 of the M45Criminal Justice Act 1982, for default in payment of a fine.
6 In sub-paragraph (1) above “order” includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned.
7 The Secretary of State may by order provide that a person is an exempt individual on a particular day if—
a at any time on the day he is imprisoned, detained or in custody under the M46Army Act 1955, the M47Air Force Act 1955 or the Naval Discipline Act M481957, and
b such conditions as may be prescribed are fulfilled.

Visiting forces

2 

1 A person is an exempt individual on a particular day if at any time on the day he has a relevant association with a visiting force.
2 A visiting force, in relation to any particular time, is any body, contingent or detachment of the forces of a country to which any provision in Part I of the M49Visiting Forces Act 1952 applies at that time.
3 A person has, at any particular time, a relevant association with a visiting force if he has at that time such an association within the meaning of that Part.

International headquarters and defence organisations

3 

1 A person is an exempt individual on a particular day if at any time on the day he is a member of a headquarters or a dependant of such a member.
2 A headquarters, in relation to any particular time, is a headquarters or organisation designated at that time by an Order in Council under section 1 of the M50International Headquarters and Defence Organisations Act 1964.
3 A person is, at any particular time, a member of a headquarters if he is at that time such a member within the meaning of the Schedule to that Act.
4 A person is, at any particular time, a dependant of such a member if he is at that time such a dependant within the meaning of that Schedule.

The severely mentally impaired

4 

1 A person is an exempt individual on a particular day if—
a as regards the day he fulfils one or more of the conditions mentioned in sub-paragraph (2) below,
b at any time on the day he is severely mentally impaired, and
c he is stated to be severely mentally impaired at that time in a certificate of a registered medical practitioner.
2 The conditions are that—
a he is entitled for the day to an invalidity pension under section 15 of the M51Social Security Act 1975;
b he is entitled for the day to a severe disablement allowance under section 36 of that Act;
c . . . F413
d he is entitled for the day to an invalidity pension under section 15 or 16 of the M52Social Security Pensions Act 1975;
e he is entitled for the day to an unemployability supplement under section 58 of the Social Security Act 1975;
f he is entitled for the day to an unemployability allowance under—
i article 18(1) of the Personal Injuries (Civilians) Scheme 1983, or
ii article 18(1) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, whether with or without modifications, by any other instrument).
g he is entitled for the day to an attendance allowance under section 35 of the Social Security Act 1975;
h he would be entitled for the day to such an allowance but for the prescribed conditions as to residence or presence in Great Britain mentioned in subsection (1) of that section, or the requirement for a claim under subsection (4) of that section, or both of those matters;
i he is entitled for the day to an increase in the rate of his disablement pension under section 61 of that Act (increase where constant attendance needed);
j he is entitled for the day to a constant attendance allowance under—
i article 14 of the Personal Injuries (Civilians) Scheme 1983; or
ii article 14 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (including that provision as applied, whether with or without modifications, by any other instrument).
3 A person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.
4 The Secretary of State may by order amend sub-paragraph (2) above as it has effect for the time being (whether by adding, deleting or amending conditions, or by any combination of those methods).
5 The Secretary of State may by order substitute another definition for the definition of severe mental impairment for the time being effective for the purposes of this paragraph.

Children

5 

A person is an exempt individual on a particular day if the day falls within a week for which—
a a person is entitled to child benefit in respect of the individual, or
b a person would be entitled to child benefit in respect of the individual but for paragraph 1(c) of Schedule 1 to the Child Benefit Act 1975.

Students

6 

A person is an exempt individual on a particular day if—
a the day falls within a period in which he is undertaking a full-time course of education, and
b on the day he is resident in Scotland or Northern Ireland for the purpose of undertaking the course.

6A 

A person is an exempt individual on a particular day if—
a he is aged under 20 on the day,
b the day falls within a period in which he is undertaking a qualifying course of education, and
c the course is not undertaken in consequence of an office or employment held by the person.

Members of religious communities

7 

1 A person is an exempt individual on a particular day if at any time on the day—
a he is a member of a relevant religious community, and
b he has no income or capital of his own and is dependent on the community concerned for his material needs.
2 A relevant religious community is a religious community whose principal occupation—
a is prayer, contemplation, the relief of suffering, education, or any prescribed occupation, or
b consists of two or more of the occupations mentioned in paragraph (a) above.
3 A prescribed occupation is such occupation as may for the time being be prescribed for the purposes of this paragraph by regulations made by the Secretary of State.
4 In construing sub-paragraph (1)(b) above income by way of pension in respect of a former employment is to be ignored.

Hospital patients

8 

1 A person is an exempt individual on a particular day if at any time on the day one or more of the following paragraphs applies to him—
a he is a patient who has his sole or main residence in a hospital;
b he is detained under Part II of the M53Mental Health Act 1983 in a hospital;
c he is detained under section 46, 47 or 48 of that Act in a hospital.
2 “Hospital” means -.
a a health service hospital within the meaning of the National Health Service Act 1977; and
b a military, air-force or naval unit or establishment in England and Wales at or in which medical or surgical treatment is provided for persons subject–
i by virtue of section 205 of the Army Act 1955, to military law;
ii by virtue of section 205 of the Air Force Act 1955, to air-force law; or
iii by virtue of section 111 of the Naval Discipline Act 1957, to that Act.
3 The Secretary of State may by order substitute another definition for the definition of hospital for the time being effective for the purposes of this paragraph.

Patients in homes

9 

1 A person is an exempt individual on a particular day if at any time on the day one or each of the following paragraphs applies to him—
a he has his sole or main residence in a residential care home, nursing home, mental nursing home or hostel, and he is receiving care or treatment (or both) in the home or hostel;
b he is detained under Part II of the Mental Health Act 1983 in a mental nursing home.
2 A residential care home is—
a an establishment in respect of which registration is required under Part I of the M54Registered Homes Act 1984 or would be so required but for section 1(4) or (5)(j) of that Act;
b a building or part of a building in which residential accommodation is provided under section 21 of the M55National Assistance Act 1948 or paragraph 2(1)(a) of Schedule 8 to the M56National Health Service Act 1977; or
c a building or part of a building in which residential accommodation is provided and which is run by the Abbeyfield Society, including all bodies corporate or unincorporate which are affiliated to that Society.
3 A nursing home is anything which is a nursing home within the meaning of the Registered Homes Act 1984 or would be but for section 21(3)(a) of that Act.
4 A hostel is anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph.
5 A mental nursing home is anything which is a mental nursing home within the meaning of the Registered Homes Act 1984.
6 The Secretary of State may by order substitute another definition for any definition of a residential care home, nursing home or mental nursing home for the time being effective for the purposes of this paragraph.

Care workers

10 

1 A person is an exempt individual on a particular day if—
a at any time on the day he is employed to provide care or support (or both) to another person or other persons, and
b such conditions as may be prescribed by regulations made by the Secretary of State are fulfilled.
2 Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—
a require the person’s employer to be a charity or fulfil some other description;
b relate to the period for which he is employed or other factors concerning his employment;
c require his income for a prescribed period (which contains the day concerned) not to exceed a prescribed amount;
d require his capital not to exceed a prescribed amount;
e require him to be resident in prescribed premises;
f require him not to exceed a prescribed age;
g require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).

Residents of certain Crown buildings

11 

1 A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building which on the day concerned is designated under this paragraph.
2 The Secretary of State may designate a building under this paragraph if at the time of designation the first and second conditions are fulfilled.
3 The first condition is that—
a the Crown has a freehold interest in the whole building and it is not subject (as a whole) to a single leasehold interest, or
b the Crown has an interest in the whole building under a lease or underlease and it is not subject (as a whole) to a single inferior leasehold interest.
4 The second condition is that in the Secretary of State’s opinion the building is used wholly or mainly as the sole or main residence of individuals, and in his opinion most or all of them—
a reside there for short periods, or
b should in the interests of national security not be registered as subject to a personal community charge.
5 The Secretary of State shall revoke a designation under this paragraph if the first or second condition ceases to be fulfilled.
6 A designation under this paragraph shall take effect at the beginning of the day following that on which it is made, and shall cease to have effect at the end of the day (if any) on which it is revoked.
7 The Crown has an interest in a building if the interest belongs to Her Majesty in right of the Crown or of the Duchy of Lancaster, or belongs to the Duchy of Cornwall or a government department, or is held for the purposes of a government department.

Residents of certain other dwellings

12 

A person is an exempt individual on a particular day if—
a at any time on the day he has his sole or main residence in a designated dwelling in respect of which a person is shown in the register as subject on the day to a collective community charge of a charging authority, and
b the day does not fall within a period in which he is undertaking a full-time course of education.

13 

A person is an exempt individual on a particular day if at any time on the day he has his sole or main residence in a building falling within a description prescribed under section 5(3)(d) above.

Persons without fixed abodes

14 

1 A person is an exempt individual on a particular day if—
a throughout the day he has no fixed abode in England and Wales or elsewhere, and
b at the end of the day the place of his sole or main residence does not consist of a building, caravan or residential boat.
2 A residential boat is a boat which is designed or adapted for human habitation.

F211SCHEDULE 2 

Introduction

1 

The Secretary of State may make regulations containing such provision as he sees fit in relation to—
a the collection of amounts persons are liable to pay in respect of community charges;
b the collection of amounts individuals are liable to pay by way of contribution to amounts other persons are liable to pay in respect of collective community charges;
c other aspects of administration as regards community charges and contributions.

Charges

2 

1 In sub-paragraph (2) below—
a references to the chargeable person are to a person who is entered in an authority’s register as subject in a chargeable financial year to a community charge of the authority and who has sole liability to pay an amount to the authority in respect of the charge as it has effect for the year,
b references to the chargeable amount are to the amount he is liable to pay, and
c references to the authority and the financial year are to the authority and the financial year concerned.
2 Regulations under this Schedule may include provision—
a that the chargeable person is to make payments on account of the chargeable amount, which may include payments during the course of the financial year,
b that payments on account must be made in accordance with an agreement between the chargeable person and the authority or in accordance with a prescribed scheme for payment by instalments,
c that in prescribed circumstances payments on account must be calculated by reference to an estimate of the chargeable amount,
d that an estimate must be made on prescribed assumptions (whether as to the chargeable person’s residence or his interest in property or amounts payable by way of contribution or otherwise),
e that if the authority requests the chargeable person to supply it with information for the purpose of enabling it to make an estimate, he must supply it to the authority within a prescribed period if it is in his possession or control,
f that the authority must serve a notice or notices on the chargeable person stating the chargeable amount or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),
g that, in the case of a collective community charge, the chargeable person must compile, and retain for a prescribed period, records about individuals resident in the designated dwelling (whether or not they are liable to make a payment under section 9 above) and about periods of residence and contributions payable,
h that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer allow it or him (as the case may be) to inspect the records,
i that, in the case of a collective community charge, the chargeable person must within a prescribed period of being requested by the authority or its registration officer send a copy of the records to it or him (as the case may be),
j that, in the case of a collective community charge, the chargeable person must submit returns to the authority containing information about amounts payable by way of contribution,
k that no payment on account of the chargeable amount need be made or return submitted unless a notice requires it,
l that a notice must be in a prescribed form,
la that a notice must contain prescribed matters,
lb that a notice must not contain other prescribed matters,
lc that where a notice is invalid because it does not comply with regulations under paragraph (l) or (la) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (f ) or (k) above shall nevertheless have effect as if the notice were valid,
ld that where a notice is invalid because it does not comply with regulations under paragraph (l) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to issue to the chargeable person a document in the form which the notice would have taken had it complied with regulations under paragraph (l) above,
le that where a notice is invalid because it does not comply with regulations under paragraph (la) above, and a requirement has effect by virtue of regulations under paragraph (lc) above, the authority must take prescribed steps to inform the chargeable person of such of the matters prescribed under paragraph (la) above as were not contained in the notice,
m that the authority must supply prescribed information to the chargeable person when it serves a notice . . . F423
n that if the chargeable person fails to pay an instalment or submit a return in accordance with the regulations the unpaid balance of the chargeable amount or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and
o that any amount paid by the chargeable person in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.
3 The regulations may include provision that where—
a a person is entered in the registers of two or more authorities as subject on the same day or days in a chargeable financial year to personal community charges of the authorities,
b he has sole liability to pay an amount to each authority in respect of its charge as it has effect for the year, and
c one or more of the entries is subject to an appeal or arbitration,
while any such appeal or arbitration is outstanding no amount shall be payable by virtue of any of the entries other than the entry which was made first.
4 The regulations may include rules for ascertaining whether an entry is subject to an appeal or arbitration, whether an appeal or arbitration is outstanding, and which of a number of entries was made first; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.

3 

1 Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of community charges.
2 The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State sees fit.
3 The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.

Contributions

4 

1 In this paragraph—
a references to the contributor are to an individual liable to pay in respect of a contribution period an amount to another person by way of contribution to the amount he is liable to pay to an authority in respect of a collective community charge of the authority as it has effect for a financial year,
b references to the chargeable person are to the other person,
c references to the contribution are to the amount the individual is liable to pay, and
d the reference to the contribution period is to the contribution period concerned.
2 Regulations under this Schedule may include provision—
a that the contributor is to make a payment or payments on account of the contribution, which may include a payment or payments before the contribution period ends,
b that payments must be made at prescribed times (which may be times determined by the chargeable person or times when rent or some other consideration for accommodation is due or otherwise),
c that in prescribed circumstances payments on account must be calculated by reference to an estimate of the contribution,
d that an estimate must be made on prescribed assumptions (whether as to a period of residence or otherwise),
e that the chargeable person must inform the contributor that the dwelling is a designated dwelling and supply him with prescribed information about the contribution and a receipt for any payment by way of the contribution, and
f that any amount paid by the contributor in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid.

Discounts

5 

1 Regulations under this Schedule may include provision empowering an authority, subject to such conditions as may be prescribed, to accept, in such cases as the authority may determine and in satisfaction of a person’s sole liability to pay an amount (the chargeable amount) in respect of the authority’s community charge as is has effect for a chargeable financial year or any shorter period, an amount which—
a is determined by the authority; and
b is payable in a single lump sum; and
c is less than the authority’s estimate of the chargeable amount.
2 The regulations may include provision empowering or requiring the authority to make such adjustments (whether by way of an additional sum due to the authority or by way of repayment or credit by the authority or otherwise) as may be prescribed where the chargeable amount is subsequently estimated to be or proves to be greater or less than the amount originally (or last) estimated.
3 The regulations may include, as regards a case where persons are jointly and severally liable to pay the chargeable amount, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.
4 The regulations may include provision that, in a case where an authority have made provision by virtue of any of sub-paragraphs (1) to (3) above, any provision which is included in regulations under this Schedule by virtue of paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.

5A 

1 Regulations under this Schedule may include provision that where—
a a person has sole liability to pay a sum on account in respect of an authority’s community charge,
b a sum smaller than that sum is paid, and
c such conditions as may be prescribed are fulfilled,
the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.
2 The regulations may include provision that—
a for prescribed purposes the sum on account shall be treated as having been paid in full;
b for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.
3 The regulations may include, as regards a case where persons are jointly and severally liable to pay a sum on account in respect of an authority’s community charge, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State sees fit.

Information

6 

1 Regulations under this Schedule may include provision that any person mentioned in sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions—
a it is in the possession or control of the person concerned,
b the registration officer requests the person concerned to supply it,
c it is requested by the registration officer for the purpose of carrying out his functions under this Part, and
d it does not fall within any prescribed description of information which need not be supplied.
2 The persons are—
a the registration officer for any other charging authority,
b the charging authority for which the officer making the request is the registration officer,
c any other charging authority,
d any precepting authority, and
e the electoral registration officer for any area in England and Wales.
3 The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

7 

1 Regulations under this Schedule may include provision that any person falling within sub-paragraph (2) below shall supply to a registration officer for a charging authority such information as fulfils the following conditions—
a it is in the possession or control of the person concerned,
b the registration officer requests the person concerned to supply it, and
c it is requested by the registration officer for the purpose of carrying out his functions under this Part.
2 A person falls within this sub-paragraph if he is a person the officer making the request reasonably believes is, has been, or is about to become, subject to a community charge of the authority for which the officer is the registration officer.
3 The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

8 

1 Regulations under this Schedule may include provision that as regards any relevant property one or more individuals (to be called responsible individuals) may be designated by a registration officer for a charging authority, or otherwise identified, in accordance with prescribed rules.
2 The regulations may include provision that a responsible individual shall supply to a registration officer for a charging authority such information as fulfils the following conditions—
a it is in the possession or control of the responsible individual,
b the registration officer requests the responsible individual to supply it, and
c it is requested by the registration officer with the object of enabling him to form a view whether the responsible individual or any other person is, has been, or is about to become, subject to a community charge of the authority by virtue of the relevant property.
3 The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
4 The regulations may include provision allowing or requiring a registration officer for a charging authority to revoke a designation of an individual as a responsible individual.
5 References to relevant property are to a building, a part of a building, a caravan or a houseboat.

9 

1 Regulations under this Schedule may include provision that a certification officer shall supply to a registration officer for a charging authority such information as falls within sub-paragraph (2) or (2A) below and fulfils the following conditions—
a it is in the possession or control of the certification officer,
b the registration officer requests the certification officer to supply it, and
c it is requested by the registration officer for the purpose of carrying out his functions under this Part.
2 The information falling within this sub-paragraph is—
a the name of each person who (on the day the request is made) is undertaking a full-time course of education at the educational establishment of the certification officer and has his sole or main residence in the area of the charging authority, and
b the address of the sole or main residence of each such person.
2A The information falling within this sub-paragraph is information whether, on any day specified in the request, any person so specified is undertaking a qualifying course of education.
3 The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.
4 A certification officer is an individual who is a certification officer by virtue of regulations under section 30 above.
5 The educational establishment of a certification officer is the educational establishment as regards which he is the certification officer.

9A 

1 Regulations under this Schedule may include provision that—
a a registrar of births and deaths shall supply to the registration officer for any appropriate charging authority which is prescribed such particulars of such deaths as may be prescribed;
b the Registrar General for England and Wales shall supply to the registration officer for any charging authority which is prescribed such particulars of such deaths as may be prescribed.
2 The regulations may include provision as to the times at which and the manner in which the particulars are to be supplied.
3 In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.

10 

1 Regulations under this Schedule may include provision that a person who has reason to believe he is or has been subject at any time on or after 1 December 1989 to a community charge of a charging authority shall inform the registration officer accordingly.
2 The regulations may include provision that where a person is shown in a charging authority’s register as subject to a community charge of the authority, and he has reason to believe that the item concerned contains an error or is not complete or up-to-date, he shall inform the registration officer accordingly.
3 The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the person having reason to believe as mentioned in sub-paragraph (1) or (2) above.

11 

1 Regulations under this Schedule may include provision that—
a where a person becomes or ceases to be subject to a charging authority’s community charge, and the registration officer makes an entry in the register accordingly, as soon as is reasonably practicable after doing so he shall send the prescribed person a copy of the item contained in the register in relation to the charge,
b where the registration officer amends an item contained in the register in order to correct an error or render the item more complete or up-to-date, as soon as is reasonably practicable after doing so he shall send the person shown in the register as subject to the charge concerned a copy of the amended item, and
c any copy sent in accordance with the regulations must be accompanied by prescribed information.
2 Regulations under sub-paragraph (1)(a) above may prescribe the person who has become or ceased to be subject to the charge concerned or any other person.

12  F429. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13 

1 Regulations under this Schedule may include provision that (so far as he does not have power to do so apart from the regulations) a registration officer for a charging authority may supply relevant information to a registration officer for another charging authority, even if he is not requested to supply the information.
2 Information is relevant information if—
a it was obtained by the first-mentioned officer in exercising his functions under this Part,
b he believes it would be useful to the other officer in exercising his functions under this Part, and
c it does not fall within any prescribed description of information which is not to be supplied.

13A 

1 Regulations under this Schedule may include provision that a registration officer for a charging authority—
a may supply relevant information to any person who requests it for a purpose not relating to this Part;
b may charge a prescribed fee for supplying the information;
c shall account for and pay any such fee to the charging authority for which he is the registration officer.
2 Information is relevant information if—
a it was obtained by the officer for the purpose of carrying out his functions under this Part, and
b it is not personal information.
3 Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

14 

1 Regulations under this Schedule may include provision that no duty of confidentiality shall prevent the Secretary of State from disclosing relevant information to a registration officer for a charging authority.
2 Information is relevant information if—
a it was obtained by the Secretary of State in exercising his functions under the M57Social Security Act 1986,
b the Secretary of State believes it would be useful to the registration officer in exercising his functions under this Part, and
c it falls within a prescribed description.

15 

Regulations under this Schedule may include provision that, in carrying out its functions under this Part, a charging authority may use information which—
a is obtained under any other enactment, and
b does not fall within any prescribed description of information which cannot be used.

Inspection etc.

16 

1 Regulations under this Schedule may include provision that a person shown in a charging authority’s register as subject at any time to a community charge of the authority may, at a reasonable place and reasonable time stated by the registration officer, inspect the item contained in the register in relation to the charge.
2 The regulations may include provision that if such a person requests the registration officer to supply a copy of such an item the officer shall supply a copy to the person.
3 The regulations may include provision that if the authority requires a reasonable charge in respect of the supply of such a copy the duty to supply it shall not arise unless the person pays the charge.
4 To cater for any case where a register is not kept in a documentary form, the regulations may include provision equivalent to that included under sub-paragraphs (1) to (3) above subject to any modifications the Secretary of State sees fit.

17 

1 Regulations under this Schedule may include provision that a registration officer is to compile and then maintain—
a an extract of prescribed information taken from the information for the time being contained in the charging authority’s register, and
b a list of the addresses of buildings and parts of buildings for the time being designated by the registration officer for the purposes of the charging authority’s collective community charges.
2 The regulations may include provision that any person may, at a reasonable place and reasonable time stated by the registration officer, inspect the extract and list maintained as mentioned in sub-paragraph (1) above.
3 The regulations may include provision that the registration officer may not supply a copy of the extract and list to any person.
4 To cater for any case where the extract and list are not maintained in a documentary form, the regulations may include provision equivalent to that included under sub-paragraph (2) above subject to any modifications the Secretary of State sees fit.

18 

Regulations under this Schedule may include provision that an authority which, or officer who, has received a copy of records under any provision included under paragraph 2(2)(i) above must allow the copy to be inspected by an individual liable to pay an amount to the chargeable person concerned by way of contribution to the amount he is liable to pay in respect of the charge concerned.

Miscellaneous

19 

A payment on account of a contribution an individual is liable to pay under section 9 above shall not be treated as rent or other consideration for accommodation, notwithstanding anything included in regulations under paragraph 4 above.

20 

Any reference in this Schedule to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.

21 

Where regulations dealing with co-owners are made under section 19 above, regulations under this Schedule may—
a include provision in relation to co-ownerships which is equivalent to that included under paragraphs 2 to 5A above in relation to other cases, with such modifications as the Secretary of State thinks fit, and
b modify, as the Secretary of State thinks fit, the application of regulations included under paragraphs 6 to 18 above as they have effect in relation to co-ownerships.

F212SCHEDULE 3 

Imposition by authority

1 

1 Where a person (other than an authority) is requested to supply information under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority making the request may impose a penalty of £50 on him if—
a he fails without reasonable excuse to supply the information in accordance with the provision, or
b in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
2 Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £200 on him if—
a he fails without reasonable excuse to supply the information in accordance with the provision, or
b in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
3 Where a person is requested by an authority to allow it to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
4 Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the authority again to allow it to inspect the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
5 Where a person is requested by an authority to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
6 Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the authority again to send a copy of the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
7 Where a person, in purported compliance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, knowingly submits a return which is inaccurate in a material particular, the authority concerned may impose on him a penalty of £50.
7A Sub-paragraphs (2), (4) and (6) above apply each time the authority repeats a request.
8 An authority may quash a penalty imposed by it.

Imposition by registration officer

2 

1 Where a person—
a fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or
b in purported compliance with such provision knowingly compiles a record which is inaccurate in a material particular,
the registration officer for the authority concerned may impose a penalty of £50 on him.
2 Where a penalty has been imposed on a person under sub-paragraph (1) above and as regards the same community charge—
a he fails without reasonable excuse to compile or retain records in accordance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, or
b in purported compliance with such provision he knowingly compiles a record which is inaccurate in a material particular,
the registration officer for the authority concerned may impose a further penalty of £200 on him.
3 Where a person is requested by a registration officer to allow him to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
4 Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the officer again to allow him to inspect the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
5 Where a person is requested by a registration officer to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the officer may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
6 Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the officer again to send a copy of the same records under the same provision, the officer may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
7 Where a person fails without reasonable excuse_
a to inform a contributor in accordance with any provision included in regulations under paragraph 4(2)(e) of Schedule 2 above,
b to supply information in accordance with such a provision, or
c to supply a receipt in accordance with such a provision,
the registration officer for the authority concerned may impose a penalty of £50 on him in respect of any (or each) such failure.
8 Where a person is requested to supply information under any provision included in regulations under paragraph 7, 8 or 9 of Schedule 2 above, the officer making the request may impose a penalty of £50 on him if—
a he fails without reasonable excuse to supply the information in accordance with the provision, or
b in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
9 Where a penalty has been imposed on a person under sub-paragraph (8) above and he is requested by the officer again to supply the same information under the same provision, the officer may impose a further penalty of £200 on him if—
a he fails without reasonable excuse to supply the information in accordance with the provision, or
b in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
10 Where a person is requested to supply information under any provision included in regulations under paragraph 7 or 8 of Schedule 2 above, and another person in responding to the request knowingly supplies information which is inaccurate in a material particular, the officer making the request may impose a penalty of £50 on the person supplying the information.
11 Where a person fails without reasonable excuse to inform a registration officer in accordance with any provision included in regulations under paragraph 10 of Schedule 2 above the officer may impose a penalty of £50 on him.
11A Sub-paragraphs (4), (6) and (9) above apply each time the officer repeats a request.
12 An officer may quash a penalty imposed by him.

General

3 

Where a person is convicted of an offence, the conduct by reason of which he is convicted shall not also allow a penalty to be imposed under paragraph 1 or 2 above.

3A 

References in paragraphs 1 and 2 above—
a to any provision included in regulations under paragraph 2, 3 or 4(2)(e) of Schedule 2 above include references to any equivalent provision included in regulations under paragraph 21(a) of that Schedule.
b to any provision included in regulations under any other paragraph of Schedule 2 above include references to any such provision as modified in its application by regulations under paragraph 21(b) of the Schedule.

4 

1 If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or (as the case may be) the last occasion when the power conferred by this paragraph was exercised, they may by order substitute for any sum for the time being specified in paragraphs 1 and 2 above such other sum as appears to them to be justified by the change.
2 An order under this paragraph shall not apply in relation to anything done, or any failure which began, before the date on which the order comes into force.

5 

1 A penalty under paragraph 1 above shall be paid to the authority imposing it.
2 A penalty under paragraph 2 above shall be paid to the authority for which the registration officer imposing it is the registration officer.

6 

1 The Secretary of State may make regulations containing provision as to the collection of amounts payable as penalties under paragraph 1 or 2 above.
2 The regulations may include provision for the collection of such amounts (including provision about instalments and notices) which is equivalent to that made in regulations under Schedule 2 above for the collection of amounts persons are liable to pay in respect of community charges subject to any modifications the Secretary of State sees fit.
3 The regulations may include provision that, where the imposition of a penalty is subject to an appeal or arbitration, no amount shall be payable in respect of the penalty while the appeal or arbitration is outstanding.
4 The regulations may include rules for ascertaining whether an imposition is subject to an appeal or arbitration, and whether an appeal or arbitration is outstanding; and the regulations may treat an appeal or arbitration as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.
5 The regulations may include provision dealing with any case where a penalty is quashed, and may in particular provide for the repayment of an amount or the allowance of an amount by way of deduction against a sum due.
6 Provision as to penalties incurred under paragraph 2 (8) to (11) above before 1 April 1990 may be included in regulations under this paragraph notwithstanding that no liability to pay amounts in respect of community charges arises before that date.

F456SCHEDULE 4 

Part I  Introduction

1 

1 The Secretary of State may make regulations in relation to the recovery of—
a any sum which has become payable to an authority under any provision included in regulations under paragraph 2 of Schedule 2 above and has not been paid;
b any sum which has become payable to an authority under any provision included in regulations under paragraph 3 of that Schedule and has not been paid;
c any sum which has become payable to a chargeable person under any provision included in regulations under paragraph 4 of that Schedule and has not been paid;
d any sum which has become payable to an authority under any provision included in regulations under paragraph 5(2)(a) or (5) of that Schedule and has not been paid;
e any sum which has become payable (by way of repayment) to a person other than an authority under any provision included in regulations under paragraph 2, 3 or 5(2)(b) or (5) of that Schedule and has not been paid;
ee any sum which has become payable under any provision included in regulations under paragraph 21(a) of that Schedule and has not been paid;
f any sum which has become payable (by way of repayment) to a contributor under any provision included in regulations under paragraph 4 of that Schedule and has not been paid;
g any sum which has become payable to an authority under any provision included in regulations under paragraph 6 of Schedule 3 above and has not been paid.
2 References in sub-paragraph (1) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.

Part II  Charges: Sole Liability

Preliminary

2 

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(a) above.

Liability orders

3 

1 Regulations under this Schedule may provide that—
a the authority concerned may apply to a magistrates’ court for an order (a liability order) against the person by whom the sum is payable;
b the magistrates’ court shall make the order if it is satisfied that the sum has become payable by the person concerned and has not been paid.
2 The regulations may include provision that the order shall be made in respect of an amount equal to the aggregate of—
a the sum payable, and
b a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in obtaining the order.
2A The regulations may include provision that, where the sum payable is paid after the order has been applied for but before it is made, the magistrates’ court shall nonetheless make the order in respect of a sum (of an amount determined in accordance with prescribed rules) in respect of the costs incurred in applying for it.
3 The regulations may include—
a provision prescribing steps to be taken before an application may be made;
b provision that no application may be made after a prescribed period has expired;
c provision prescribing the procedure to be followed for the initiation of an application (which may include provision as to form);
d provision prescribing the procedure to be followed in dealing with an application;
e provision prescribing the form and contents of an order.

Information

4 

1 Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) he shall, during such time as the amount in respect of which the order was made remains wholly or partly unpaid, be under a duty to supply relevant information to the charging authority concerned.
2 Relevant information is such information as fulfils the following conditions—
a it is in the debtor’s possession or control,
b the charging authority requests him to supply it, and
c it falls within a prescribed description of information and relates to the debtor’s employment (if any) or income (whether or not from employment) or is relevant to whether another person is jointly and severally liable with the debtor for the whole or any part of the amount in respect of which the liability order was made.
3 The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

Attachment of earnings

5 

1 Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual—
a the authority concerned may make an order (an attachment of earnings order) to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made,
b such an order shall be expressed to be directed to a person who has the debtor in his employment, and shall operate as an instruction to such a person to make deductions from the debtor’s earnings and to pay the amounts deducted to the authority,
c the authority may serve a copy of the order on a person who appears to the authority to have the debtor in his employment, and
d a person who has the debtor in his employment shall comply with the order if a copy of it is served on him.
2 The regulations may include—
a provision allowing an attachment of earnings order to be varied;
b provision requiring a person who has the debtor in his employment to comply with the order as varied if a copy of the order as varied is served on him;
c provision requiring an order to be in a prescribed form;
d provision requiring an order to specify the sum to which the order relates, the rate at which the debtor’s earnings are to be applied to meet the sum, and such other particulars as may be prescribed;
e rules about the rate which may be so specified;
f provision allowing the person who deducts and pays amounts under the order to deduct from the debtor’s earnings prescribed sums towards his administrative costs;
g provision requiring the person who deducts and pays amounts under the order to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums (including sums towards administrative costs) deducted up to the time of the notification;
h provision requiring any person on whom a copy of the order is served to notify the authority in a prescribed manner and within a prescribed period if he does not have the debtor in his employment or the debtor subsequently ceases to be in his employment;
i provision that, where the whole amount to which the order relates has been paid, the authority shall give notice of that fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order;
j provision allowing or requiring an order to be discharged.
3 The regulations may include provision that while an attachment of earnings order is in force—
a the debtor shall from time to time notify the authority concerned, in a prescribed manner and within a prescribed period, of each occasion when he leaves any employment or becomes employed or re-employed, and shall include in such a notification a statement of his earnings and expected earnings from the employment concerned and of such other matters as may be prescribed;
b any person who becomes the debtor’s employer and knows that the order is in force and by what authority it was made shall notify the authority concerned, in a prescribed manner and within a prescribed period, that he is the debtor’s employer, and shall include in such a notification a statement of the debtor’s earnings and expected earnings from the employment concerned and of such other matters as may be prescribed.
4 The regulations may include provision with respect to the priority to be accorded as between—
a two or more orders made under the regulations;
b orders made under the regulations and orders made under the M58Attachment of Earnings Act 1971.
5 The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the making or the terms of an attachment of earnings order, or there is a dispute whether payments constitute earnings or as to any other prescribed matter relating to the order.
6 The regulations may include—
a provision prescribing the procedure to be followed for initiating an appeal;
b provision prescribing the procedure to be followed in dealing with an appeal;
c provision as to the powers of the court (which may include provision as to the quashing of an attachment of earnings order or the variation of the terms of such an order).

Deductions from income support

6 

1 Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is entitled to income support within the meaning of the M59Social Security Act 1986—
a the authority concerned may apply to the Secretary of State asking him to deduct sums from any amounts payable to the debtor by way of income support, in order to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and
b the Secretary of State may deduct such sums and pay them to the authority towards satisfaction of any such outstanding sum.
2 The regulations may include—
a provision allowing or requiring adjudication as regards an application, and provision as to appeals to appeal tribunals constituted under Chapter I of Part I of the Social Security Act 1998 and decisions under section 9 or 10 of that Act;
b a scheme containing provision as to the circumstances and manner in which and times at which sums are to be deducted and paid, provision about the calculation of such sums (which may include provision to secure that amounts payable to the debtor by way of income support do not fall below prescribed figures), and provision as to the circumstances in which the Secretary of State is to cease making deductions;
c provision requiring the Secretary of State to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums deducted up to the time of the notification;
d provision that, where the whole amount to which the application relates has been paid, the authority shall give notice of that fact to the Secretary of State.
3 This paragraph applies to a jobseeker’s allowance as it applies to income support.
4 This paragraph applies to state pension credit as it applies to income support.

Distress

7 

1 Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) the authority concerned may levy the appropriate amount by distress and sale of the debtor’s goods.
2 The appropriate amount is the aggregate of—
a an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and
b a sum (of an amount determined in accordance with prescribed rules) in respect of the charges connected with the distress.
3 The regulations may include provision that—
a a distress may be made anywhere in England and Wales;
b a distress shall not be deemed unlawful on account of any defect or want of form in the liability order and no person making a distress shall be deemed a trespasser on that account;
c no person making a distress shall be deemed a trespasser from the beginning on account of any subsequent irregularity in making the distress, but a person sustaining special damage by reason of the irregularity may recover full satisfaction for the special damage (and no more) by proceedings in trespass or otherwise.
4 The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the levy of, or an attempt to levy, a distress.
5 The regulations may include—
a provision prescribing the procedure to be followed for initiating an appeal;
b provision prescribing the procedure to be followed in dealing with an appeal;
c provision as to the powers of the court (which may include provision as to the discharge of goods distrained or the payment of compensation in respect of goods distrained and sold).

Commitment to prison

8 

1 Regulations under this Schedule may provide that—
a where an authority has sought to levy an amount by distress under any provision included under paragraph 7 above, the debtor is an individual, and it appears to the authority that no (or insufficient) goods of the debtor can be found on which to levy the amount, the authority may apply to a magistrates’ court for the issue of a warrant committing the debtor to prison;
b on such application being made the court shall (in the debtor’s presence) inquire as to his means and inquire whether the failure to pay which led to the liability order being made was due to his wilful refusal or culpable neglect;
c if (and only if) the court is of opinion that his failure was due to his wilful refusal or culpable neglect it may if it thinks fit issue a warrant of commitment against the debtor, or fix a term of imprisonment and postpone the issue of the warrant until such time and on such conditions (if any) as the court thinks just;
d the warrant shall be made in respect of the relevant amount (within the meaning given by sub-paragraph (2) below);
e the warrant shall state that amount;
f the order in the warrant shall be that the debtor be imprisoned for a time specified in the warrant (which shall not exceed 3 months), unless the amount stated in the warrant is sooner paid;
g the period of imprisonment shall be reduced by a prescribed amount in respect of part payment in prescribed circumstances;
h a warrant may be directed to the authority concerned and to such other persons (if any) as the court issuing it thinks fit;
i a warrant may be executed anywhere in England and Wales by any person to whom it is directed.
2 The relevant amount is the aggregate of—
a an amount equal to the appropriate amount within the meaning of paragraph 7 above or (as the case may be) to so much of it as remains outstanding, and
b a sum (of an amount determined in accordance with prescribed rules) in respect of the costs of commitment.
3 The regulations may include—
a provision that a single warrant shall not be issued, under any provision included under this paragraph, against more than one person;
b provision as to the form of a warrant;
c provision allowing remission of payment where no warrant is issued or term of imprisonment fixed;
d provision allowing an application to be renewed where no warrant is issued or term of imprisonment fixed;
e provision that a statement in writing to the effect that wages of any amount have been paid to the debtor during any period, purporting to be signed by or on behalf of his employer, shall be evidence of the facts there stated;
f provision that, for the purpose of enabling inquiry to be made as to the debtor’s conduct and means, a justice of the peace may issue a summons to him to appear before a magistrates’ court and (if he does not obey the summons) may issue a warrant for his arrest;
g provision that, for the purpose of enabling such inquiry, a justice of the peace may issue a warrant for the debtor’s arrest without issuing a summons;
h provision as to the execution of a warrant for arrest (which may include provision allowing it to be executed anywhere in England and Wales).

Bankruptcy

9 

1 Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is an individual, the amount due shall be deemed to be a debt for the purposes of section 267 of the M60Insolvency Act 1986 (grounds of creditor’s petition).
2 The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.

Winding up

10 

1 Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor) and the debtor is a company, the amount due shall be deemed to be a debt for the purposes of section 122(1)(f) of the Insolvency Act 1986 (winding up of companies by the court) or, as the case may be, section 221(5)(b) of that Act (winding up of unregistered companies).
2 The amount due is an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made.

Charging orders

11 

1 Regulations under this Schedule may provide that where a magistrates’ court has made a liability order against a person (the debtor), the charge concerned is a collective community charge, and prescribed conditions are fulfilled—
a the authority concerned may apply to a court for an order (a charging order) imposing, on any interest held by the debtor beneficially in the designated dwelling concerned, a charge for securing the due amount, and
b a charge imposed by a charging order shall have the like effect and shall be enforceable in the same courts and in the same manner as an equitable charge created by the debtor by writing under his hand.
2 The due amount is the aggregate of—
a an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and
b a sum (of an amount determined in accordance with prescribed rules) in respect of costs connected with the charging order.
3 The regulations may include provision—
a as to the court to which an application may be made (which may be the High Court or a county court);
b as to the factors to be considered by the court in deciding whether to make a charging order;
c requiring an order to specify the dwelling and interest concerned, and such other matters as may be prescribed;
d requiring an order to be in a prescribed form;
e allowing an order to be made absolutely or subject to conditions;
f as to the discharge or variation of an order.

Relationship between remedies

12 

As regards a case where a magistrates’ court has made a liability order, regulations under this Schedule may include provision that—
a attachment of earnings may be resorted to more than once;
b deductions from income support may be resorted to more than once;
c distress may be resorted to more than once;
d attachment of earnings, deductions from income support and distress (or any two of them) may be resorted to in any order or alternately (or both);
e steps by way of attachment, deduction, distress, commitment, bankruptcy, winding up or charging may not be taken while steps by way of another of those methods are being taken;
f where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) the person concerned no steps, or no further steps, by way of attachment, deduction, distress, bankruptcy or charging may be taken.

Magistrates and justices

13 

Regulations under this Schedule may include—
a provision for determining what justices and magistrates’ courts are to have jurisdiction in cases provided for by the regulations;
b provision as to the composition of magistrates’ courts in cases provided for by the regulations.

Part III  Charges: Joint and Several Liability

14 

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(b) above.

15 

1 Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.
2 In particular, the regulations may provide that where a sum is payable by a chargeable person and a spouse or manager (as the case may be)—
a a liability order may be made against the chargeable person alone, or against that person and the spouse or manager;
b a liability order may not be made against the spouse or manager alone;
c where a liability order has been made against both the chargeable person and the spouse or manager, an attachment of earnings order may be made against one of them or different attachment of earnings orders may be made against each;
d where a liability order has been made against both, deductions from income support may be made in respect of one of them or of each;
e where a liability order has been made against both, distress may be made against one of them or against each;
f where distress has been made against each, a warrant of commitment may be applied for against one of them or different warrants may be applied for against each;
g where distress has been made against the chargeable person only, a warrant of commitment may be applied for against that person;
h where a liability order has been made against both, a charging order may be made against one of them or different charging orders may be made against each.
3 As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse, the regulations may include provision that a warrant of commitment may not be applied for against the spouse unless distress has been made against the chargeable person and it appears to the authority concerned that no (or insufficient) goods of that person can be found.
4 As regards a case where a magistrates’ court has made a liability order against a chargeable person and a spouse or manager, the regulations may include provision that—
a steps by way of attachment, deduction, distress or charging may not be taken against one while steps by way of the same method or another of those methods are being taken against the other;
b where a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) one of them no steps, or no further steps, by way of attachment, deduction, distress bankruptcy, winding-up or charging may be taken against any of them.
5 In this paragraph “chargeable person”, “spouse” and “manager” shall be construed in accordance with sections 16 and 17 above.

Part VIA  Co-owners

21A 

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(ee) above.

21B 

Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Parts II to VI of this Schedule, subject to any modifications the Secretary of State thinks fit.

Part IV  Contributions

16 

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(c) above.

17 

Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.

Part V  Discount Adjustments

18 

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(d) above.

19 

Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.

Part VI  Repayments

20 

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(e) or (f) above.

21 

Regulations under this Schedule may provide that any such sum shall be recoverable in a court of competent jurisdiction.

Part VII  Penalties

22 

This Part of this Schedule applies as regards the recovery of any sum falling within paragraph 1(1)(g) above.

23 

1 Regulations under this Schedule may make, as regards the recovery of such a sum, provision equivalent to that included under Part II of this Schedule subject to any modifications the Secretary of State thinks fit.
2 Provision as to penalties incurred under paragraph 2(8) to (11) of Schedule 3 above before 1 April 1990 may be included in regulations under this Schedule notwithstanding that no liability to pay amounts in respect of community charges arises before that date.

Part VIII  General

Exclusion of certain matters

24 

Regulations under this Schedule may provide that any matter which could be the subject of an appeal under section 23 above may not be raised in proceedings under the regulations.

Costs

25 

Regulations under this Schedule may provide that where a charging authority has received in proceedings under the regulations an amount by way of costs it shall pay an amount (determined in accordance with prescribed rules) to a prescribed person for the benefit of such court as is identified in accordance with prescribed rules.

Termination of proceedings

26 

1 Regulations under this Schedule may provide that in a case where—
a proceedings under the regulations have been taken as regards the recovery of any sum mentioned in paragraph 1(1) above, and
b the outstanding amount is paid or tendered to the person to whom it is payable,
that person shall accept the amount, no further steps shall be taken as regards its recovery, and any person committed to prison in pursuance of the proceedings shall be released.
2 The outstanding amount is an amount equal to the sum concerned or to so much of it as remains outstanding (as the case may be).
3 In a case where costs and charges are relevant the outstanding amount shall be treated as augmented by a sum (of an amount determined in accordance with prescribed rules) in respect of costs and charges incurred in the proceedings up to the time of payment or tender.

Offences

27 

1 Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 4 above to supply information and—
a he fails without reasonable excuse to supply the information in accordance with the provision, or
b in supplying information in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.
2 Regulations under this Schedule may provide that—
a a person shall be guilty of an offence if he is required by any provision included under paragraph 5(1)(d) or (2)(b) above to comply with an attachment of earnings order and fails to do so;
b it shall be a defence for a person charged with such an offence to prove that he took all reasonable steps to comply with the order.
3 Regulations under this Schedule may provide that a person shall be guilty of an offence if he is required by any provision included under paragraph 5(2)(g) or (h) or (3)(a) or (b) above to notify another person and—
a he fails without reasonable excuse to notify the other person in accordance with the provision, or
b in notifying the other person in purported compliance with the provision he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular.
4 Regulations under this Schedule may provide that a person guilty of an offence under any provision included under sub-paragraphs (1) to (3) above shall be liable on summary conviction to a fine not exceeding—
a level 2 on the standard scale (where the provision is included under sub-paragraph (1)(a) or (3)(a) above), or
b level 3 on the standard scale (where the provision is included under sub-paragraph (1)(b), (2) or (3)(b) above).
5 References in this paragraph to any provision included under paragraph 4 or 5 above include references to any equivalent provision included under paragraph 15, 19 , 21B or 23 above.

Other enactments

28 

1 Regulations under this Schedule may apply any provision contained in or made under a relevant enactment, or may apply any such provision subject to prescribed modifications, or may contain provision equivalent to any such provision (whether or not subject to prescribed modifications).
2 Relevant enactments are Part VI of the M61General Rate Act 1967, the M62Attachment of Earnings Act 1971, Part III of the M63Social Security Act 1975, the M64Charging Orders Act 1979, and any enactment applied by any of those enactments.

C229SCHEDULE 4ZA 

Occupied hereditaments: chargeable amount

Section 43

PART 1 Chargeable amount before any reliefs

1Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC

PART 2 Partial reliefs

2 Charitable rate relief

1 Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC×5
2 This paragraph applies where, on the day concerned—
a the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or
b the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used—
i for the purposes of that club, or
ii for the purposes of that club and of other such registered clubs.
3 But this paragraph does not apply where the hereditament is situated in England and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on a private school.
4 A “private school” means an institution which is either—
a a school—
i at which full-time education is provided for pupils of compulsory school age (whether or not such education is also provided for pupils under or over that age),
ii where fees or other consideration are payable for that provision of full-time education, and
iii which is not a nursery school, or
b an institution—
i which is wholly or mainly concerned with providing education suitable to the requirements of persons over compulsory school age but under 19,
ii at which full-time education is provided for such persons,
iii where the provision of full-time education falling within sub-paragraph (ii) is wholly or mainly provision in respect of which fees or other consideration are payable, and
iv which is not an independent training or learning provider.
5 But an institution is not a private school if it is wholly or mainly concerned with providing full-time education to persons for whom an EHC plan is maintained.
6 In sub-paragraph (4)(b)(iv) an “independent training or learning provider” means an institution—
a at which education or training is provided for persons over compulsory school age but under 19 under a contract with the Secretary of State, and
b where the consideration for the provision falling within paragraph (a) is payable by the Secretary of State under that contract.
7 For the purposes of sub-paragraphs (4) to (6), “compulsory school age”, “EHC plan”, “nursery school”, “pupil” and “school” have the same meanings as in the Education Act 1996.
2A
1 Paragraph 2 does not apply where the hereditament is situated in Wales and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (2).
2 An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.
3 In this paragraph—
a “independent school” has the meaning given by section 463 of the Education Act 1996, and
b “individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.

3 Improvement rate relief

1 This paragraph applies where—
a the chargeable day falls within the period of one year beginning with the day on which qualifying improvement works are completed,
b on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and
c the day concerned falls before 1 April 2029.
2 “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.
3 The appropriate national authority may by regulations—
a amend paragraph (a) of sub-paragraph (1) to substitute a longer period for the period for the time being specified in that paragraph;
b amend paragraph (c) of that sub-paragraph to substitute a later date for the date for the time being specified in that paragraph.
4 For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 10.

4 Small business rate relief

1 Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC×E
2 This paragraph applies—
a in relation to England, where on the day concerned any conditions prescribed by the Secretary of State in regulations are satisfied;
b in relation to Wales, where—
i the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the Welsh Ministers in regulations, and
ii on the day concerned any conditions prescribed by the Welsh Ministers in regulations are satisfied.
3 If a ratepayer makes an application in order to satisfy a condition prescribed under sub-paragraph (2)(a) and the ratepayer—
a makes a statement in the application which the ratepayer knows to be false in a material particular, or
b recklessly makes a statement in the application which is false in a material particular,
the ratepayer is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.

PART 3 Full reliefs

5 Introduction

Where any paragraph of this Part of this Schedule applies in relation to a hereditament on a chargeable day, the chargeable amount for the day concerned is zero.

6 Heat networks rate relief

1 This paragraph applies where—
a on the day concerned the hereditament is wholly or mainly used for the purposes of a heat network,
b on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and
c the day concerned falls before 1 April 2035.
2 “Heat network” has the meaning given in regulations by the appropriate national authority.
3 The appropriate national authority may by regulations amend paragraph (c) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph.

7 Public lavatories rate relief

This paragraph applies where, on the day concerned, the hereditament consists wholly or mainly of public lavatories.

8 Rural rate relief

1 This paragraph applies where—
a the hereditament is situated in England,
b on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,
c at the beginning of that year, A, in relation to the hereditament, is not more than any amount prescribed by the Secretary of State in regulations, and
d on the day concerned—
i the whole or part of the hereditament is used as a qualifying post office, a qualifying general store or a qualifying food store, or
ii any conditions prescribed by the Secretary of State in regulations are satisfied.
2 Sub-paragraphs (3) to (7) apply for the purposes of sub-paragraph (1).
3 A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—
a it is used for the purposes of a universal service provider (within the meaning of Part 3 of the Postal Services Act 2011) and in connection with the provision of a universal postal service (within the meaning of that Part), and
b no other hereditament, or part of a hereditament, in the settlement concerned is so used.
4 A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—
a a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and
b such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.
5 A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.
6 The supply of food in the course of catering includes—
a any supply of food for consumption on the premises on which it is supplied, or
b any supply of hot food for consumption off those premises.
7 “Hot food” means food which, or any part of which—
a has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature, and
b is at the time of supply above that temperature.
8 Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.

PART 3A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

8A Power to confer additional partial reliefs

1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC-F.
2 This paragraph applies in relation to a hereditament where—
a the hereditament is situated in Wales, and
b on the day concerned, in relation to the hereditament—
i conditions prescribed by the Welsh Ministers in regulations are satisfied, and
ii F is an amount that is greater than 0 but less than the sum of—
A×MC.
3 Regulations under sub-paragraph (2)(b)(i) may—
a prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;
b make provision about the application of more than one condition or set of conditions in relation to a hereditament.

8B Power to confer additional full reliefs

1 Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero.
2 This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.
3 Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

8C Power to vary or withdraw reliefs

The Welsh Ministers may by regulations amend or repeal any provision in Parts 2 and 3 of this Schedule for the purposes of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in those Parts.

PART 4 Cases where more than one relief applies

9In relation to any hereditament in respect of which the paragraphs of this Schedule mentioned in the first column of the following table apply on the day concerned, the chargeable amount is to be calculated in accordance with the corresponding paragraph in the second column of the table—
Paragraphs having effect in relation to hereditamentParagraph to be used for calculating chargeable amount
Paragraph 2 and any of 4 or 8A Paragraph 2
Paragraph 6 and any of 2 , 4 or 8A Paragraph 6
Paragraph 7 and any of 2 , 4 or 8A Paragraph 7
Paragraph 8 and any of 2 or 4Paragraph 8
Paragraph 8B and any of 2, 4 or 8A Paragraph 8B
9AThe Welsh Ministers may by regulations amend paragraph 9 for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 3 of this Schedule apply.

PART 5 Interpretation

10
1 This paragraph applies for the purposes of this Schedule.
2 “A” is—
a where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day under section 42(4) as regards the hereditament minus G;
b in any other case, the rateable value shown for the day under section 42(4) as regards the hereditament.
3 “B” is—
a in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;
b in any other case, the non-domestic rating multiplier in relation to England for the financial year.
4 “C” is the number of days in the financial year.
5 “D” is—
a in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;
b in any other case, the small business non-domestic rating multiplier for the financial year.
6 “E”, in relation to small business rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
6A “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.
6B Regulations under sub-paragraph (6A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 8A(2)(b)(i).
7 “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
8 Regulations under sub-paragraph (7) may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
9 In relation to England, “M” is—
a the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or
b for the purposes of a provision where there is no such prescription—
i if that provision is paragraph 4(1)(a), D, or
ii for any other provision, B.
9A In relation to Wales, “M is the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.
9B Regulations under sub-paragraph (9) may prescribe—
a B or D,
b in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or
c in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.
9C In sub-paragraph (9B), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
10 Regulations under sub-paragraph (9) may prescribe different multipliers for a given provision by reference to (among other things)—
a the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
b the location of hereditaments;
c the local non-domestic rating list in which hereditaments are shown;
d the use of hereditaments;
e the physical characteristics of hereditaments;
ea the description of hereditaments in the local non-domestic rating list in which they are shown;
f ratepayers in respect of hereditaments falling within prescribed descriptions.
11 Sub-paragraph (10) does not restrict what may otherwise be done under section 143(1).
F113511. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C230SCHEDULE 4ZB 

Unoccupied hereditaments: chargeable amount

Section 45

PART 1 Chargeable amount before any reliefs

1
1 Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC
2 But—
a the appropriate national authority may by regulations provide that sub-paragraph (1) has effect as if the following formula were substituted—
A×MC×N
F1193b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 2 Full relief

2 Charitable rate relief

1 Where this paragraph applies, the chargeable amount for a chargeable day is zero.
2 This paragraph applies in relation to England where, on the day concerned—
a the ratepayer is a charity or trustees for a charity and it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or
b the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and it appears that when next in use—
i the hereditament will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
ii the hereditament will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
2A But sub-paragraph (2) does not apply if it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on a private school.
2B A “private school” means the same as in paragraph 2 of Schedule 4ZA.
3 This paragraph applies in relation to Wales where—
a on the day concerned, the ratepayer is a charity or trustees for a charity,
b the billing authority is satisfied that—
i the hereditament is unoccupied on the day concerned for a reason related to the charitable purposes of the charity (or of that and other charities), and
ii when next in use the hereditament will be wholly or mainly used for the charitable purposes of the charity (or of that and other charities), and
c the trustees for the charity have provided the billing authority with a copy of—
i the charity’s most recent accounts as set out in sub-paragraph (4), and
ii if an annual report is required to be prepared under section 162(1) or 168(3) of the Charities Act 2011, the charity’s most recent report.
4 The accounts of a charity referred to in sub-paragraph (3)(c)(i) are—
a in the case of a charitable company, its annual accounts prepared under Part 16 of the Companies Act 2006 in relation to which any of the following conditions is satisfied—
i they have been audited,
ii they have been examined by an independent examiner under section 145(1)(a) of the Charities Act 2011, or
iii they relate to a year in respect of which the company is exempt from audit under Part 16 of the Companies Act 2006 and neither section 144(2) nor section 145(1) of the Charities Act 2011 applies;
b in the case of an exempt charity, the accounts audited in pursuance of any statutory or other requirement or, if its accounts are not required to be audited, the accounts prepared in respect of the charity;
c in the case of all other charities, the statement of accounts prepared under section 132(1) of the Charities Act 2011 or the account and statement prepared under section 133 of that Act.
5 The reference in sub-paragraph (3)(c)(i) to a charity’s accounts includes, in relation to a charity whose trustees have prepared group accounts under section 138(2) of the Charities Act 2011, those group accounts.
6 The reference in sub-paragraph (3)(c) to “most recent” in relation to a charity’s accounts and report means most recently prepared, audited or examined (as the case may be) before the day concerned.
7 In sub-paragraphs (4) and (5)—
  • “charitable company” has the meaning given by section 193 of the Charities Act 2011;
  • “exempt charity” has the meaning given by section 22(1) of the Charities Act 2011;
  • “group accounts” has the meaning given by section 142 of the Charities Act 2011.
7A Sub-paragraph (3) does not apply where, on the day concerned, it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (7B).
7B An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.
7C In sub-paragraphs (7A) and (7B)—
a “independent school” has the meaning given by section 463 of the Education Act 1996, and
b “individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.
8 This paragraph also applies in relation to Wales where—
a on the day concerned, the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs), and
b the billing authority is satisfied that when next in use the hereditament will be wholly or mainly used—
i for the purposes of that club and that club will be such a registered club, or
ii for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.

PART 2A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

2A Power to confer partial reliefs: Wales

1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC-F.
2 This paragraph applies in relation to a hereditament where—
a the hereditament is situated in Wales, and
b on the day concerned, in relation to the hereditament—
i conditions prescribed by the Welsh Ministers in regulations are satisfied, and
ii F is an amount that is greater than 0 but less than the sum of—
A×MC.
3 Regulations under sub-paragraph (2)(b)(i) may—
a prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;
b make provision about the application of more than one condition or set of conditions in relation to a hereditament.

2B Power to confer additional full reliefs

1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is zero.
2 This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.
3 Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

2C Power to vary or withdraw reliefs

The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.

PART 2B CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES

2D
1 In relation to a hereditament in respect of which paragraph 2 and any of paragraphs 2A or 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2.
2 But if paragraph 2 does not apply in relation to a hereditament in respect of which paragraphs 2A and 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2B.
2EThe Welsh Ministers may by regulations amend paragraph 2D for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.

PART 3 Interpretation

3
1 This paragraph applies for the purposes of this Schedule.
2 “A” is the rateable value shown for the day under section 42(4) as regards the hereditament.
3 “B” is—
a in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;
b in any other case, the non-domestic rating multiplier in relation to England for the financial year.
4 “C” is the number of days in the financial year.
5 “D” is—
a in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;
b in any other case, the small business non-domestic rating multiplier for the financial year.
5A “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.
5B Regulations under sub-paragraph (5A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 2A(2)(b)(i).
6 “M” is—
a in relation to England—
i the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or
ii for the purposes of a provision where there is no such prescription, B;
b in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.
6A Regulations under sub-paragraph (6) may prescribe—
a B or D,
b in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or
c in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.
6B In sub-paragraph (6A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
7 Regulations under sub-paragraph (6) may prescribe different multipliers for a given provision by reference to (among other things)—
a the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
b the location of hereditaments;
c the local non-domestic rating list in which hereditaments are shown;
d the use of hereditaments;
e the physical characteristics of hereditaments;
ea the description of hereditaments in the local non-domestic rating list in which they are shown;
f ratepayers in respect of hereditaments falling within prescribed descriptions.
8 Sub-paragraph (7) does not restrict what may otherwise be done under section 143(1).
9 “N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.
F11374. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C59SCHEDULE 4A 

Non-Domestic Rating: New Buildings (Completion Days)

Completion notices

1
1 If it comes to the notice of a billing authority that the work remaining to be done on a new building in its area is such that the building can reasonably be expected to be completed within 3 months, the authority shall serve a notice under this paragraph on the owner of the building as soon as is reasonably practicable unless the valuation officer otherwise directs in writing.
2 If it comes to the notice of a billing authority that a new building in its area has been completed, the authority may serve a notice under this paragraph on the owner of the building unless the valuation officer otherwise directs in writing.
3 A billing authority may withdraw a notice under this paragraph by serving on the owner of the building to which the notice relates a subsequent notice under this paragraph.
4 Where an appeal under paragraph 4 below has been brought against a notice under this paragraph, the power conferred by sub-paragraph (3) above shall only be exercisable with the consent in writing of the owner of the building to which the notice relates.
5 The power conferred by sub-paragraph (3) above shall cease to be exercisable in relation to a notice under this paragraph once a day has been determined under this Schedule as the completion day in relation to the building to which the notice relates.
6 In this Schedule “completion notice” means a notice under this paragraph.
2
1 A completion notice shall specify the building to which it relates and state the day which the authority proposes as the completion day in relation to the building.
2 Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is not completed, the authority shall propose as the completion day such day, not later than 3 months from and including the day on which the notice is served, as the authority considers is a day by which the building can reasonably be expected to be completed.
3 Where at the time a completion notice is served it appears to the authority that the building to which the notice relates is completed, the authority shall propose as the completion day the day on which the notice is served.

Determination of completion day

3
1 If the person on whom a completion notice is served agrees in writing with the authority by whom the notice is served that a day specified by the agreement shall be the completion day in relation to the building, that day shall be the completion day in relation to it.
2 Where such an agreement as is mentioned in sub-paragraph (1) above is made, the completion notice relating to the building shall be deemed to have been withdrawn.
4
1 A person on whom a completion notice is served may appeal to a valuation tribunal against the notice on the ground that the building to which the notice relates has not been or, as the case may be, cannot reasonably be expected to be completed by the day stated in the notice.
2 Where a person appeals against a completion notice and the appeal is not withdrawn or dismissed, the completion day shall be such day as the tribunal shall determine.
3 In this paragraph “valuation tribunal” means—
a in relation to England: the Valuation Tribunal for England;
b in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.
5Where a completion notice is not withdrawn and no appeal under paragraph 4 above is brought against the notice or any appeal under that paragraph is dismissed or withdrawn, the day stated in the notice shall be the completion day in relation to the building.

Position pending appeal

6
1 Where an appeal under paragraph 4 above is brought against a completion notice, then in relation to any day on which the appeal is pending section 45 above shall apply by virtue of section 46A(4) above as if the day stated in the notice had been determined under this Schedule as the completion day in relation to the building to which the notice relates.
2 The appropriate national authority may make regulations providing for the making of financial adjustments where sub-paragraph (1) applies but the day stated in the completion notice is not actually determined as the completion day in relation to the building to which the notice relates.
3 Regulations under sub-paragraph (2) above may include—
F215a provision requiring payments or repayments to be made, with or without interest; and
c provision as to the recovery (by deduction or otherwise) of sums due.
4 For the purpose of deciding, for the purposes of this paragraph, whether an appeal is pending on a particular day, the state of affairs existing immediately before the day ends shall be treated as having existed throughout the day.

Duty to inform valuation officer

7
1 A billing authority shall supply to the valuation officer a copy of any completion notice served by it.
2 If a billing authority withdraws a completion notice, it shall inform the valuation officer of that fact.
3 A billing authority shall supply the valuation officer with details of any agreement to which it is a party and by virtue of which a completion day is determined under this Schedule in relation to a building.

Supplementary

8Without prejudice to any other mode of service, a completion notice may be served on a person—
a by sending it in a prepaid registered letter, or by the recorded delivery service, addressed to that person at his usual or last known place of abode or, in a case where an address for service has been given by that person, at that address;
b in the case of an incorporated company or body, by delivering it to the secretary or clerk of the company or body at their registered or principal office or sending it in a prepaid registered letter or by the recorded delivery service addressed to the secretary or clerk of the company or body at that office; or
c where the name or address of that person cannot be ascertained after reasonable inquiry, by addressing it to him by the description of “owner” of the building (describing it) to which the notice relates and by affixing it to some conspicuous part of the building.
9
1 This paragraph applies in the case of a building to which work remains to be done which is customarily done to a building of the type in question after the building has been substantially completed.
2 It shall be assumed for the purposes of this Schedule that the building has been or can reasonably be expected to be completed at the end of such period beginning with the date of its completion apart from the work as is reasonably required for carrying out the work.
10
1 Section 46A(6) applies for the purposes of this Schedule.
2 In this Schedule—
  • “completion notice” has the meaning given by paragraph 1(6) above;
  • “owner”, in relation to a building, means the person entitled to possession of the building;
  • references to the valuation officer, in relation to a billing authority, are references to the valuation officer for the authority.

SCHEDULE 5 

Non-Domestic Rating: Exemption

Section 51.

Agricultural premises

1A hereditament is exempt to the extent that it consists of any of the following—
a agricultural land;
b agricultural buildings.
2
1 Agricultural land is—
a land used as arable, meadow or pasture ground only,
b land used for a plantation or a wood or for the growth of saleable underwood,
c land exceeding 0.10 hectare and used for the purposes of poultry farming,
d anything which consists of a market garden, nursery ground, orchard or allotment (which here includes an allotment garden within the meaning of the M22Allotments Act 1922), or
e land occupied with, and used solely in connection with the use of, a building which (or buildings each of which) is an agricultural building by virtue of paragraph 4, 5, 6 or 7 below.
2 But agricultural land does not include—
a land occupied together with a house as a park,
b gardens (other than market gardens),
c pleasure grounds,
d land used mainly or exclusively for purposes of sport or recreation, or
e land used as a racecourse.
3A building is an agricultural building if it is not a dwelling and—
a it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, F950...
b it is or forms part of a market garden and is used solely in connection with agricultural operations at the market garden , or
c it is or forms part of a nursery ground and is used solely in connection with agricultural operations at the nursery ground.
4
1 A building is an agricultural building if it is used solely in connection with agricultural operations carried on on agricultural land and sub-paragraph (2) or (3) below applies.
2 This sub-paragraph applies if the building is occupied by the occupiers of all the land concerned.
3 This sub-paragraph applies if the building is occupied by individuals each of whom is appointed by the occupiers of the land concerned to manage the use of the building and is—
a an occupier of some of the land concerned, or
b a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the land concerned.
4 This paragraph does not apply unless the number of occupiers of the land concerned is less than 25.
5
1 A building is an agricultural building if—
a it is used for the keeping or breeding of livestock, or
b it is not a dwelling, it is occupied together with a building or buildings falling within paragraph (a) above, and it is used in connection with the operations carried on in that building or those buildings.
2 Sub-paragraph (1)(a) above does not apply unless—
a the building is solely used as there mentioned, or
b the building is occupied together with agricultural land and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in sub-paragraph (1)(a) is its sole use.
3 Sub-paragraph (1)(b) above does not apply unless—
a the building is solely used as there mentioned, or
b the building is occupied also together with agricultural land and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in sub-paragraph (1)(b) is its sole use.
4 A building (the building in question) is not an agricultural building by virtue of this paragraph unless it is surrounded by or contiguous to an area of agricultural land which amounts to not less than 2 hectares.
5 In deciding for the purposes of sub-paragraph (4) above whether an area is agricultural land and what is its size, the following shall be disregarded—
a any road, watercourse or railway (which here includes the former site of a railway from which railway lines have been removed);
b any agricultural building other than the building in question;
c any building occupied together with the building in question.
6
1 A building is an agricultural building if it is not a dwelling, is occupied by a person keeping bees, and is used solely in connection with the keeping of those bees.
2 Sub-paragraphs (4) and (5) of paragraph 5 above apply for the purposes of this paragraph as for those of that.
7
1 A building is an agricultural building if it is not a dwelling and—
a it is used in connection with agricultural operations carried on on agricultural land, and
b it is occupied by a body corporate any of whose members are or are together with the body the occupiers of the land, and
c the members who are occupiers of the land together have control of the body.
2 A building is also an agricultural building if it is not a dwelling and—
a it is used in connection with the operations carried on in a building which, or buildings each of which, is used for the keeping or breeding of livestock and is an agricultural building by virtue of paragraph 5 above, and
b sub-paragraph (3), (4) or (5) below applies as regards the building first mentioned in this sub-paragraph (the building in question).
3 This sub-paragraph applies if—
a the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and
b the members who are occupiers of the land together have control of the body.
4 This sub-paragraph applies if the building in question, and the building or buildings mentioned in sub-paragraph (2)(a) above, are occupied by the same persons.
5 This sub-paragraph applies if the building in question is occupied by individuals each of whom is appointed by the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above to manage the use of the building in question and is—
a an occupier of part of the building, or of part of one of the buildings, mentioned in sub-paragraph (2)(a) above, or
b a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the building or buildings mentioned in sub-paragraph (2)(a) above.
6 Sub-paragraph (1) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (2) above, is its sole use.
7 Sub-paragraph (2) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (1) above, is its sole use.
8 Sub-paragraph (4) or (5) above does not apply unless the number of occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above is less than 25.
9 In this paragraph “control” shall be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010.
8
1 In paragraphs 1 and 3 to 7 above “agricultural land” shall be construed in accordance with paragraph 2 above.
2 In paragraphs 1 and 5(5)(b) above “agricultural building” shall be construed in accordance with paragraphs 3 to 7 above.
3 In determining for the purposes of paragraphs 3 to 7 above whether a building used in any way is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the building is used.
4 In paragraphs 2 to 7 above and sub-paragraph (2) above “building” includes a separate part of a building.
5 In paragraphs 5 and 7 above “livestock” includes any mammal or bird kept for the production of food or wool or for the purpose of its use in the farming of land.

Fish farms

9
1 A hereditament is exempt to the extent that it consists of any of the following—
a land used solely for or in connection with fish farming;
b buildings (other than dwellings) so used.
2 In determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.
3 “Building” includes a separate part of a building.
4 “Fish farming” means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.
4A But an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which—
a are purely ornamental, or
b are bred, reared or cultivated for exhibition.
5 “Shellfish” includes crustaceans and molluscs of any description.

Fishing

F22110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Places of religious worship etc.

11
1 A hereditament is exempt to the extent that it consists of any of the following—
a a place of public religious worship which belongs to the Church of England or the Church in Wales (within the meaning of the M23Welsh Church Act 1914) or is for the time being certified as required by law as a place of religious worship;
b a church hall, chapel hall or similar building used in connection with a place falling within paragraph (a) above for the purposes of the organisation responsible for the conduct of public religious worship in that place.
F2222 A hereditament is exempt to the extent that it is occupied by an organisation responsible for the conduct of public religious worship in a place falling within sub-paragraph (1)(a) above and—
a is used for carrying out administrative or other activities relating to the organisation of the conduct of public religious worship in such a place; or
b is used as an office or for office purposes, or for purposes ancillary to its use as an office or for office purposes.
3 In this paragraph “office purposes” include administration, clerical work and handling money; and “clerical work” includes writing, book-keeping, sorting papers or information, filing, typing, duplicating, calculating (by whatever means), drawing and the editorial preparation of matter for publication.

Certain property of Trinity House

12
1 A hereditament is exempt to the extent that it belongs to or is occupied by the Trinity House and consists of any of the following—
a a lighthouse;
b a buoy;
c a beacon;
d property within the same curtilage as, and occupied for the purposes of, a lighthouse.
2 No other hereditament (or part of a hereditament) belonging to or occupied by the Trinity House is exempt, notwithstanding anything in section 221(1) of the Merchant Shipping Act 1995.

Sewers

13
1 A hereditament is exempt to the extent that it consists of any of the following—
a a sewer;
b an accessory belonging to a sewer.
2 “Sewer” has the meaning given by section 343 of the M24Public Health Act 1936.
3 “Accessory” means a manhole, ventilating shaft, pumping station, pump or other accessory.
4 The appropriate national authority may by order repeal sub-paragraphs (1) to (3) above.

Property of drainage authorities

14
1 A hereditament is exempt to the extent that it consists of any of the following—
a land which is occupied by a drainage authority and which forms part of a main river or of a watercourse maintained by the authority;
b a structure maintained by a drainage authority for the purpose of controlling or regulating the flow of water in, into or out of a watercourse which forms part of a main river or is maintained by the authority;
c an appliance so maintained for that purpose.
2 “Drainage authority” means the Environment Agency, the Natural Resources Body for Wales or any internal drainage board and “main river” and “watercourse” have the same meanings, respectively, as they have in the Water Resources Act 1991 and the Land Drainage Act 1991.
F2253 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Parks

15
1 A hereditament is exempt to the extent that it consists of a park which—
a has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and
b is available for free and unrestricted use by members of the public.
2 The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the M25Open Spaces Act 1906, and a playing field provided under the M26Physical Training and Recreation Act 1937.
3 Each of the following is a relevant authority—
F226aa a Minister of the Crown or Government department or any officer or body exercising functions on behalf of the Crown,
a a county council,
F227aa a county borough council,
b a district council,
c a London borough council,
d the Common Council,
e the Council of the Isles of Scilly,
f a parish or community council, and
g the chairman of a parish meeting.
4 In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.

Property used for the disabled

16
1 A hereditament is exempt to the extent that it consists of property used wholly for any of the following purposes—
a the provision of facilities for training, or keeping suitably occupied, persons who are disabled or who are or have been suffering from illness;
b the provision of welfare services for disabled persons;
c the provision of facilities under section 15 of the M27Disabled Persons (Employment) Act 1944;
d the provision of a workshop or of other facilities under section 3(1) of the M28Disabled Persons (Employment) Act 1958.
1A For the purposes of this paragraph in its application to hereditaments in England, a person is disabled if he has a disability within the meaning given by section 6 of the Equality Act 2010.
2 For the purposes of this paragraph in its application to hereditaments in Wales, a person is disabled if he is disabled within the meaning of section 3 of the Social Services and Well-being (Wales) Act 2014.
3 “Illness” has the meaning given by section 275 of the National Health Service Act 2006.
4 “Welfare services for disabled persons” means services or facilities (by whomsoever provided)—
a of a kind which a local authority in England had power to provide under section 29 of the National Assistance Act 1948 before it ceased to apply to local authorities in England;
b of a kind which a local authority in Wales has power to provide, or arrange to provide, to an adult in the exercise of its functions under sections 35 or 36 of the Social Services and Well-being (Wales) Act 2014.

Air-raid protection works

17A hereditament is exempt to the extent that it consists of property which—
a is intended to be occupied or used solely for the purpose of affording protection in the event of hostile attack from the air, and
b is not occupied or used for any other purpose.

Swinging moorings

18A hereditament is exempt to the extent that it consists of a mooring which is used or intended to be used by a boat or ship and which is equipped only with a buoy attached to an anchor, weight or other device—
a which rests on or in the bed of the sea or any river or other waters when in use, and
b which is designed to be raised from that bed from time to time.

Road crossings over watercourses etc.

18A
1 A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.
2 For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.
3 For the purposes of sub-paragraph (2) above—
a a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but
b the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.
4 The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—
a the carriageway and any footway thereof;
b any building, other than office buildings, used in connection with the crossing; and
c any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.

Property used for road user charging schemes

F23018B
1 A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that—
a it consists of a road in respect of which charges are imposed by a charging scheme under Schedule 23 to the M29Greater London Authority Act 1999 or Part III of the Transport Act 2000, or
b it is used solely for or in connection with the operation of such a scheme.
2 But office buildings are not exempt under sub-paragraph (1)(b) above.

Property in enterprise zones

19
1 A hereditament is exempt to the extent that it is situated in an enterprise zone.
2 An enterprise zone is an area for the time being designated as an enterprise zone under Schedule 32 to the M30Local Government, Planning and Land Act 1980.

Visiting forces etc.

19A
1 A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.
2 In this paragraph—
  • “headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the M31International Headquarters and Defence Organisations Act 1964; and
  • “visiting force” means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the M32Visiting Forces Act 1952.

Power to confer exemption : England

20
1 The Secretary of State may in relation to England make regulations providing that prescribed hereditaments or hereditaments falling within any prescribed description are exempt to such extent (whether as to the whole or some lesser extent) as may be prescribed.
2 But the power under sub-paragraph (1) above may not be exercised so as to confer exemption which in his opinion goes beyond such exemption or privilege (if any) as fulfils the first and second conditions.
3 The first condition is that the exemption or privilege operated or was enjoyed in practice, immediately before the passing of this Act, in respect of a general rate in its application to the hereditaments prescribed or falling within the prescribed description.
4 The second condition is that the exemption or privilege—
a was conferred by a local Act or order passed or made on or after 22 December 1925, or
b was conferred by a local Act or order passed or made before 22 December 1925 and was saved by section 117(5)(b) of the 1967 Act.
5 Regulations under sub-paragraph (1) above in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.

Powers to confer, vary and withdraw exemption: Wales

20A
1 The Welsh Ministers may by regulations, for the purpose in sub-paragraph (2)—
a insert provision in relation to Wales into this Schedule;
b amend, revoke or repeal, in relation to Wales—
i any provision inserted into this Schedule under paragraph (a);
ii any other provision in this Schedule.
2 The purpose is to confer, vary or withdraw an exemption from the chargeable amount for a chargeable day.

Interpretation

21
1 This paragraph applies for the purposes of this Schedule.
2 “Exempt” means exempt from local non-domestic rating.
3 Any land, building or property not in use shall be treated as used in a particular way if it appears that when next in use it will be used in that way.
4 Any land or building which is not occupied shall be treated as occupied in a particular way if it appears that when next occupied it will be occupied in that way.
5 A person shall be treated as an occupier of any land or building which is not occupied if it appears that when it is next occupied he will be an occupier of it.

C231SCHEDULE 5A 

Central rating: chargeable amount

Section 54

PART 1 Chargeable amount before any reliefs

C2321Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC

PART 2 Reliefs

2 Charitable rate relief

1 This paragraph applies where—
a for any day in a chargeable financial year a person’s name is shown in a central non-domestic rating list in force for the year, and
b on the day concerned—
i the person is a charity or trustees for a charity, and
ii the charitable purpose test is satisfied in relation to any description of hereditament shown against the person’s name in the list.
2 For the purposes of sub-paragraph (1)(b) the charitable purpose test is satisfied in relation to a description of hereditament if—
a in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
b in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.
3 For the purposes of sub-paragraph (1)(b) the charitable purpose test is also satisfied in relation to a description of hereditament if—
a in a case where there is only one hereditament falling within the description—
i a certification under paragraph 4(1)(b) has effect in relation to the hereditament (“the unoccupied hereditament”), and
ii it appears that when next in use the unoccupied hereditament will be wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or
b in a case where there is more than one hereditament falling within the description—
i a certification under paragraph 4(1)(b) has effect in relation to at least one of those hereditaments (“the unoccupied hereditaments”), and
ii it appears that all the hereditaments falling within the description, taken together, are (or, in the case of the unoccupied hereditaments, when next in use will be) used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities).
4 Where this paragraph applies, the chargeable amount for the day concerned in respect of the description of hereditament is to be calculated in accordance with the formula—
A×MC×5

3 Improvement rate relief

1 This paragraph applies where—
a for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,
b on the day concerned the condition in sub-paragraph (2) is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,
c in relation to any of the hereditaments in relation to which that condition is satisfied—
i a certification under paragraph 4(1)(b) does not have effect in relation to the hereditament, and
ii any conditions prescribed by the appropriate national authority in regulations are satisfied, and
d the day concerned falls before 1 April 2029.
2 The condition in this sub-paragraph is satisfied in relation to a hereditament if the day concerned falls within the period of one year beginning with the day on which qualifying improvement works are completed.
3 “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.
4 The appropriate national authority may by regulations amend—
a paragraph (d) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph;
b sub-paragraph (2) to substitute a longer period for the period for the time being specified in that paragraph.
5 For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 6.

4 Unoccupied hereditaments rate relief

1 This paragraph applies where for any day in a chargeable financial year—
a a person’s name is shown in an English central non-domestic rating list in force for the year,
b the central valuation officer has certified that one or more hereditaments falling within a description of hereditament shown against the person’s name in the list is unoccupied, and
c any of the hereditaments so certified falls within a class prescribed by the Secretary of State in regulations.
2 This sub-paragraph applies if, for the day concerned, every hereditament falling within that description of hereditament—
a has been certified by the central valuation officer as unoccupied, and
b falls within a class prescribed by the Secretary of State in regulations under sub-paragraph (1)(c).
3 Where this paragraph and sub-paragraph (2) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.
4 Where this paragraph applies but sub-paragraph (2) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—
(A-U)×MC
5 Regulations under sub-paragraph (1)(c) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—
a the physical characteristics of the hereditaments;
b the fact that hereditaments have been unoccupied at any time preceding the chargeable day;
c the fact that the persons in relation to whom descriptions of hereditaments are shown fall within prescribed descriptions.
6 Sub-paragraph (5) does not restrict what may otherwise be done under section 143(1).
7 The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied.
8 In this paragraph, “English central rating list” means a central non-domestic rating list compiled for England.

PART 2A POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

4A Power to confer additional partial reliefs: Wales

1 Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—
A×MC-F.
2 This paragraph applies in relation to a hereditament where—
a the hereditament is situated in Wales, and
b on the day concerned, in relation to the hereditament—
i conditions prescribed by the Welsh Ministers in regulations are satisfied, and
ii F is an amount that is greater than 0 but less than the sum of—
A×MC.
3 Regulations under sub-paragraph (2)(b)(i) may—
a prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;
b make provision about the application of more than one condition or set of conditions in relation to a hereditament.

4B Power to confer additional full reliefs

1 Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero.
2 This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.
3 Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

4C Power to vary or withdraw reliefs

The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.

PART 3 Cases where more than one relief applies

5
1 This paragraph applies if—
a for any day in a financial year any description of hereditament is shown against a person’s name in the central non-domestic rating list in force for the year in relation to England, and
b paragraphs 2 and 4 apply in relation to that description of hereditament for that day.
2 The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.
5A
1 This paragraph applies if—
a for any day in a financial year any description of hereditament is shown against a person’s name in the central non-domestic rating list in force for the year in relation to Wales, and
b more than one of paragraphs 2, 4A and 4B apply in relation to that description of hereditament for that day.
2 If paragraph 4B and any of paragraphs 2 or 4A apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 4B.
3 But if paragraph 4B does not apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 2.
5BThe Welsh Ministers may by regulations amend paragraph 5A for the purpose of providing for the calculation of the chargeable amount in relation to any description of hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.

PART 4 Interpretation

6
1 This paragraph applies for the purposes of this Schedule.
2 “A” is—
a where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;
b in any other case, the rateable value shown for the day in that list against the ratepayer’s name.
3 “B” is the non-domestic rating multiplier in relation to England for the financial year.
4 “C” is the number of days in the financial year.
5 “D” is the small business non-domestic rating multiplier for the financial year.
5A “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.
5B Regulations under sub-paragraph (5A) may prescribe different amounts, or different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 4A(2)(b)(i).
6 “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.
7 Regulations under sub-paragraph (6) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.
8 “M” is—
a in relation to England—
i the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or
ii for the purposes of a provision where there is no such prescription, B;
b in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.
8A Regulations under sub-paragraph (8) may prescribe—
a B or D,
b in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7, or
c in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) of that Schedule.
8B In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.
9 Regulations under sub-paragraph (8) may prescribe different multipliers for a given provision by reference to (among other things)—
a the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;
b the location of hereditaments;
c the use of hereditaments;
d the physical characteristics of hereditaments;
e ratepayers in respect of hereditaments falling within prescribed descriptions;
ea the description of hereditaments in the local non-domestic rating list in which they are shown;
10 Sub-paragraph (9) does not restrict what may otherwise be done under section 143(1).
11 “U”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in paragraph 4(1)(b) which, for the chargeable day—
a have been certified by the central valuation officer as unoccupied under that paragraph, and
b fall within a class prescribed by the Secretary of State in regulations under paragraph 4(1)(c).
F11427. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 6 

Non-Domestic Rating: Valuation

Section 56.

1This Schedule has effect to determine the rateable value of non-domestic hereditaments . . . F234 for the purposes of this Part.
C60C612
C62C63C64C2061 The rateable value of a non-domestic hereditament none of which consists of domestic property and none of which is exempt from local non domestic rating shall be taken to be an amount equal to the rent at which it is estimated the hereditament might reasonably be expected to let from year to year on these three assumptions—.
a the first assumption is that the tenancy begins on the day by reference to which the determination is to be made;
b the second assumption is that immediately before the tenancy begins the hereditament is in a state of reasonable repair, but excluding from this assumption any repairs which a reasonable landlord would consider uneconomic;
c the third assumption is that the tenant undertakes to pay all usual tenant’s rates and taxes and to bear the cost of the repairs and insurance and the other expenses (if any) necessary to maintain the hereditament in a state to command the rent mentioned above.
C65C66C64C2061A The rateable value of a composite hereditament none of which is exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would reasonably be attributable to the non-domestic use of property.
C65C66C64C2061B The rateable value of a non-domestic hereditament which is partially exempt from local non-domestic rating shall be taken to be an amount equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of sub-paragraph (1) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.
C64C2062 Where (apart from this sub-paragraph) the rateable value would include a fraction of a pound—
a the fraction shall be made up to one pound if it would exceed 50p, and
b the fraction shall be ignored if it would be 50p or less.
C64C2063 Where the rateable value is determined for the purposes of compiling a list the day by reference to which the determination is to be made is—
a the day on which the list must be compiled, or
b such day preceding that day as may be specified by the appropriate national authority by order in relation to the list.
C64C2064 Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the day by reference to which the determination is to be made is—
a the day on which the list came into force, or
b if a day was specified under sub-paragraph (3)(b) above in relation to the list, the day so specified.
C64C2065 Where the rateable value is determined for the purposes of compiling a list by reference to a day specified under sub-paragraph (3)(b) above, the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the day on which the list must be compiled (but this is subject to paragraph 2ZA).
C64C67C2066 Where the rateable value is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force) the matters mentioned in sub-paragraph (7) below shall be taken to be as they are assumed to be on the material day (but this is subject to paragraph 2ZA).
F239C2066A For the purposes of sub-paragraph (6) above the material day shall be such day as is determined in accordance with rules prescribed by regulations made by the appropriate national authority.
C64C68C2067 The matters are—
a matters affecting the physical state of the hereditament,
aa matters affecting the physical enjoyment of the hereditament,
b the mode or category of occupation of the hereditament,
c the quantity of minerals or other substances in or extracted from the hereditament,
cc the quantity of refuse or waste material which is brought onto and permanently deposited on the hereditament,
d matters affecting the physical state of the locality in which the hereditament is situated,
da matters which, though not affecting the physical state of the locality in which the hereditament is situated, are nonetheless physically manifest there, and
e the use or occupation of other premises situated in the locality of the hereditament.
8 The appropriate national authority may make regulations providing that, in applying the preceding provisions of this paragraph in relation to a hereditament of a prescribed class, prescribed assumptions (as to the hereditament or otherwise) are to be made.
8A For the purposes of this paragraph the state of repair of a hereditament at any time relevant for the purposes of a list shall be assumed to be the state of repair in which, under sub-paragraph (1) above, it is assumed to be immediately before the assumed tenancy begins.
9 The appropriate national authority may make regulations providing that in arriving at an amount under sub-paragraph (1) , (1A) or (1B) above prescribed principles are to be applied; and the regulations may include provision for the preservation of such principles, privileges, and provisions for the making of valuations on exceptional principles, as apply or applied for the purposes of the 1967 Act.
10 If a day is specified under sub-paragraph (3)(b) above the same specification must be made in relation to all lists to be compiled on the same day.
11 For the purposes of sub-paragraph (8) above a class may be prescribed by reference to such factors as the appropriate national authority sees fit.
12 Without prejudice to the generality of sub-paragraph (11) above, a class may be prescribed by reference to one or more of the following factors—
a the physical characteristics of hereditaments;
b the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
13 In this paragraph references to the non-domestic use of property are references to use otherwise than in such a manner as to constitute the property domestic property.
2ZA
1 Sub-paragraph (2) applies for the purposes of—
a compiling a list on or after 1 April 2026, where the day by reference to which the rateable value of a non-domestic hereditament in England is to be determined is a day specified under paragraph 2(3)(b), and
b altering a list compiled on or after 1 April 2023.
2 In making a determination or a further determination as to the rateable value of a hereditament situated in England for the purposes for which this paragraph applies, no account is to be taken of any change to a matter within paragraph 2(7)(aa), (da) or (e) that—
a is directly or indirectly attributable to a relevant factor, and
b in a case within sub-paragraph (1)(a), occurs after the day by reference to which the rateable value is to be determined but on or before the day on which the list is to be compiled.
3 The relevant factors are—
a legislation of any country or territory;
b provision that is not within paragraph (a) but is made under, and given effect by, legislation of any country or territory;
c advice or guidance given by a public authority of any country or territory;
d anything done by a person with a view to compliance with anything within paragraph (a), (b) or (c).
4 Sub-paragraph (2) does not apply to the making of a determination to the extent that it concerns whether a hereditament or some part of a hereditament—
a is or is not a domestic property, or
b is or is not exempt from local non-domestic rating.
5 In this paragraph—
  • “legislation” includes any provision of a legislative character;
  • “public authority” includes any person exercising functions of a public nature.
C69C702A
1 This paragraph applies to any hereditament the whole or any part of which consists in buildings which are—
a used for the breeding and rearing of horses or ponies or for either of those purposes; and
b are occupied together with any agricultural land or agricultural building.
2 The rateable value of any hereditament to which this paragraph applies shall be taken to be the amount determined under paragraph 2 above less whichever is the smaller of the following amounts—
a such amount as the appropriate national authority may by order specify for the purposes of this paragraph; and
b the amount which but for this paragraph would be determined under paragraph 2 above in respect of so much of the hereditaments as consists of buildings so used and occupied.
3 In this paragraph—
  • “agricultural land” means any land of more than two hectares which is agricultural land within the meaning of paragraph 2 of Schedule 5 above and is not land used exclusively for the pasturing of horses or ponies; and
  • “agricultural building” shall be construed in accordance with paragraphs 3 to 7 of that Schedule.
C71C722B
1 This paragraph applies where—
a the rateable value of a hereditament consisting of an area of a caravan site is determined with a view to making an alteration to a list which has been compiled (whether or not it is still in force),
b the area is treated as one hereditament by virtue of regulations under section 64(3)(b),
C73c immediately before the day the alteration is entered in the list or (if the alteration is made in pursuance of a proposal) the day the proposal is made, the list includes a hereditament consisting of an area of the caravan site treated as one hereditament by virtue of such regulations, and
d the area mentioned in paragraph (b) above and the area mentioned in paragraph (c) above are wholly or partly the same.
2 In relation to a caravan pitch which is included both in the area mentioned in sub-paragraph (1)(b) above and in the area mentioned in sub-paragraph (1)(c) above, sub-paragraph (3) below rather than paragraph 2(6) above shall apply as respects the matters mentioned in sub-paragraph (4) below.
3 The matters mentioned in sub-paragraph (4) below shall be taken to be as they were assumed to be for the purposes of determining the rateable value of the hereditament mentioned in sub-paragraph (1)(c) above when that rateable value was last determined.
4 The matters are—
a the nature of the caravan on the pitch, and
b the physical state of that caravan.
5 For the purposes of this paragraph—
  • “caravan” has the same meaning as it has for the purposes of Part I of the Caravan Sites and Control of Development Act 1960, and
  • “caravan site” means any land in respect of which a site licence is required under Part I of the Caravan Sites and Control of Development Act 1960 or Part 2 of the Mobile Homes (Wales) Act 2013, or would be so required if paragraph 4 and paragraph 11 of Schedule 1 to the Caravan Sites and Control of Development Act 1960 or paragraph 4 and paragraph 11 of Schedule 1 to the Mobile Homes (Wales) Act 2013 (exemption of certain land occupied and supervised by organisations concerned with recreational activities and of land occupied by local authorities) were omitted.
F2462C
1 This paragraph applies where—
a a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and
b the right is not severed from the occupation of the land.
2 For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.
3 In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.
3
1 The Secretary of State may by order provide that in the case of a non-domestic hereditament of such class as may be prescribed—
a paragraphs 2 to 2C above shall not apply, and
b its rateable value shall be such as is determined in accordance with prescribed rules.
2 The Secretary of State may by order provide that in the case of non-domestic hereditaments to be shown in a central non-domestic rating list by virtue of regulations under section 53(2) above—
a paragraphs 2 to 2C above shall not apply, and
b their rateable value shall be such as is specified in the order or determined in accordance with prescribed rules.
3 For the purposes of sub-paragraph (1) above a class may be prescribed by reference to such factors as the Secretary of State sees fit.
4 Without prejudice to the generality of sub-paragraph (3) above, a class may be prescribed by reference to one or more of the following factors—
a the physical characteristics of hereditaments;
b the fact that hereditaments are unoccupied or are occupied for prescribed purposes or by persons of prescribed descriptions.
4 . . . F252

SCHEDULE 7 

Non-Domestic Rating: Multipliers

Section 56.

PART A1 Non-Domestic Rating Multipliers: England

CHAPTER 1 Introduction

A1This Part of this Schedule has effect to determine, in relation to England, for each chargeable financial year—
a the non-domestic rating multiplier, F1222...
b the small business non-domestic rating multiplier , and
c together with regulations under this Part, other non-domestic rating multipliers.
A2In this Part—
a Chapter 2 makes provision about the calculation of the non-domestic rating multiplier;
b Chapter 3 makes provision about the calculation of the small business non-domestic rating multiplier;
ba Chapter 3A makes provision about the making of regulations which provide for the calculation of other non-domestic rating multipliers;
c Chapter 4 makes provision about the making, and the giving of notice, of such calculations;
d Chapter 5 makes provision about the interpretation of terms used in this Part;
e Chapter 6 makes provision about regulations under this Part.

CHAPTER 2 The non-domestic rating multiplier

A3 Revaluation years

The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
A×C×ED×F

A4 Other years

1 The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—
a the default amount, or
b if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.
2 The default amount is to be calculated in accordance with the formula—
A×CD
3 The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.

CHAPTER 3 The small business non-domestic rating multiplier

A5 Revaluation years

The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
B×C×ED×F

A6 Other years

1 The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—
a the default amount, or
b if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.
2 The default amount is to be calculated in accordance with the formula—
B×CD
3 The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.

Chapter 3A Other non-domestic rating multipliers

A6A
1 The Treasury may by regulations make provision for the calculation of multipliers applicable in relation to England that produce multipliers for a given financial year that are—
a higher, but not more than 0.1 higher, than the non-domestic rating multiplier for that year, or
b lower than the non-domestic rating multiplier for that year, but not more than 0.2 lower than the small business non-domestic rating multiplier for that year.
2 Regulations under sub-paragraph (1)(b)—
a may not provide for the calculation of more than two multipliers;
b may provide for adjustments to a calculation so that it produces a different multiplier for a given financial year for the purposes of Schedule 4ZB or 5A (or both) to the multiplier for that year for the purposes of Schedule 4ZA.

CHAPTER 4 Making and giving notice of calculations etc

A7
1 The Secretary of State must—
a calculate each multiplier about which provision is made by or under this Part of this Schedule for a chargeable financial year, and
b as soon as reasonably practicable after doing so, serve on each billing authority a notice stating the multipliers as so calculated.
2 A notice under sub-paragraph (1)(b) must show how any calculation has been made and contain details of—
a any estimates that have been made under paragraph A10(6) or (7), including the date determined under paragraph A11(3) for the purpose of making those estimates, and
b any adjustments that have been made under paragraph A4(3) or A6(3)
3 Where the chargeable financial year is one for which the Secretary of State has calculated a figure for D under paragraph A10(5)(b), the notice under sub-paragraph (1)(b) must contain that figure.
A8A calculation made by the Secretary of State under paragraph A7 is invalid if it is made at a time when regulations under paragraph A10(4)(b) have not come into force which, if they had come into force, would be effective in relation to the year.
A9In calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only.

CHAPTER 5 Interpretation

A10
1 This paragraph applies for the purposes of this Part of this Schedule.
2 “A” is the non-domestic rating multiplier for the financial year preceding the year concerned.
3 “B” is the small business non-domestic rating multiplier for the financial year preceding the year concerned.
4 “C” is—
a the consumer prices index for September of the financial year preceding the year concerned, or
b where the Treasury so provides by regulations in relation to the year and multiplier concerned, a figure which is less than the index mentioned in paragraph (a) and which is specified in, or calculated in a manner specified in, the regulations.
5 “D” is—
a the consumer prices index for September of the financial year which precedes that preceding the year concerned (“the first year”), or
b where the base month for the consumer prices index for September of the first year differs from that for the index for September of the year which precedes the year concerned (“the second year”), the figure which the Secretary of State calculates would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.
6 “E” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
a “appropriate rateable values” are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;
b “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.
7 “F” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
a “appropriate rateable values” are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;
b “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.
8 “Revaluation year” means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)).
A11
1 References in paragraph A10 to the consumer prices index are to—
a the general index of consumer prices (for all items) published by the Statistics Board for the month concerned, or
b if that index is not published for the month concerned, any substituted index or index figures published by the Board.
2 For the purposes of paragraph A10(5)(b) the base month for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.
3 Estimates under paragraph A10(6) and (7) are to be made on the basis of information available to the Secretary of State on such date as the Secretary of State determines.
4 The reference in paragraph A10(7)(a) to rateable values which will be shown in lists for the first day of the chargeable financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.

CHAPTER 6 Regulations

A12
1 Regulations under this Part of this Schedule are to be made by statutory instrument.
2 A statutory instrument containing (whether alone or with other provision) regulations under paragraph A6A(1)(a) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
3 A statutory instrument to which sub-paragraph (2) or paragraph 9B(3) does not apply containing regulations under paragraph A6A or A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.

PART A2 NON-DOMESTIC RATING MULTIPLIERS: WALES

A13 Introduction

This Part of this Schedule has effect to determine, in relation to Wales, the non-domestic rating multiplier for each chargeable financial year.

A14 Calculation of non-domestic rating multiplier: revaluation years

1 The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—
A×B×DC×E.
2 In sub-paragraph (1)—
a “A” is the non-domestic rating multiplier for the financial year preceding the year concerned;
b “B” is the consumer prices index for September of the financial year preceding the year concerned;
c “C” is—
i the consumer prices index for September of the financial year which precedes that preceding the year concerned, or
ii where the base month for the consumer prices index for September of the financial year which precedes that preceding the year concerned (the first year) differs from that for the index for September of the year which precedes the year concerned (the second year), the figure which the Welsh Ministers calculate would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year;
d “D” is the number of whole pounds in the Welsh Ministers’ estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
i appropriate rateable values are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made, and
ii appropriate hereditaments are those which will be shown in lists for that day once all alterations to those lists have been made;
e “E” is the number of whole pounds in the Welsh Ministers’ estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—
i appropriate rateable values are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made (including rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day), and
ii appropriate hereditaments are those which will be shown in lists for that first day once all alterations to those lists have been made.
3 The Welsh Ministers must make estimates under sub-paragraph (2)(d) and (e) on the basis of information available to them on such date as they determine.
4 But this paragraph does not apply for the purposes of—
a Schedules 4ZA and 4ZB, in respect of a hereditament of a description specified in regulations under paragraph A16(1)(a);
b Schedule 5A, in respect of an amount of a rateable value shown against the name of a designated person in the central non-domestic rating list specified in regulations under paragraph A16(1)(b).

A15 Calculation of non-domestic rating multiplier: other years

1 The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—
a the default amount, or
b if the Welsh Ministers make an adjustment to that amount under sub-paragraph (4), that amount as adjusted.
2 The default amount is to be calculated in accordance with the formula—
A×BC.
3 In sub-paragraph (2), “A”, “B” and “C” have the meanings given in paragraph A14.
4 The Welsh Ministers may make an adjustment to the default amount to reflect the extent to which their last estimate of the total mentioned in paragraph A14(2)(d) or (e) appears to them to differ from the actual total.
5 But this paragraph does not apply for the purposes of—
a Schedules 4ZA and 4ZB, in respect of a hereditament of a description specified in regulations under paragraph A16(1)(a);
b Schedule 5A, in respect of an amount of a rateable value shown against the name of a designated person in the central non-domestic rating list specified in regulations under paragraph A16(1)(b).

A16 Calculation of differential multipliers

1 The Welsh Ministers may by regulations provide that the non-domestic rating multiplier for a chargeable financial year in respect of—
a a description, specified in regulations, of hereditaments on local non-domestic rating lists, or
b an amount (or amounts), of a rateable value shown against the name of a designated person in the central non-domestic rating list,
is to be calculated in accordance with the formula—
M×N.
2 In sub-paragraph (1)—
a “M” is the non-domestic rating multiplier for the chargeable financial year under paragraph A14 or A15 (as the case may be);
b “N” is a number prescribed by the Welsh Ministers in regulations.
3 Regulations under this paragraph may prescribe different values for N in relation to—
a different specified descriptions of hereditaments on local non-domestic rating lists;
b different specified amounts of rateable values shown against the names of designated persons in the central non-domestic rating list.
4 But regulations under this paragraph may only specify descriptions of hereditaments on local non-domestic rating lists by reference to one or more of—
a the rateable value shown in the list for—
i the chargeable day concerned, or
ii the first day of the financial year,
as regards a hereditament;
b the location shown in the list as regards a hereditament;
c any description shown in the list for—
i the chargeable day concerned, or
ii the first day of the financial year,
as regards a hereditament.
5 Regulations under sub-paragraph (1)(b) may specify an amount of a rateable value by reference to a range of amounts.

A17 Calculation of differential multipliers: supplementary

1 Where paragraph 3 of Schedule 4ZA (improvement relief) applies in respect of a hereditament, regulations under paragraph A16 apply in respect of that hereditament as though the amount of the rateable value shown for the day in respect of the hereditament under section 42(4) is the amount of that rateable value minus G.
2 Where paragraph 3 of Schedule 5A (improvement relief) applies, regulations under paragraph A16 apply in respect of the amount of the rateable value shown for the day against the name of the ratepayer under section 53(3) as though the amount shown for that day is the amount of that rateable value minus G.
3 In sub-paragraphs (1) and (2), “G” is the amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers under paragraph 10(7) of Schedule 4ZA or paragraph 6(6) of Schedule 5A (as the case may be).
4 If—
a regulations are made under paragraph A16(3)(a), and
b more than one of the descriptions specified in the regulations applies in respect of a hereditament,
that hereditament is to be treated as though only the description in respect of which the value of N is lowest applies.

A18 Welsh Ministers’ power to alter the calculations for non-domestic rating multipliers

The Welsh Ministers may by regulations amend, repeal or disapply paragraph A14 or A15 so as to—
a substitute for references to the consumer prices index references to another index, or
b provide that—
i B is a figure specified or described in (or calculated in a manner specified in) the regulations;
ii C is a figure so specified or described (or so calculated).

A19 Making and giving notice of calculations etc.

1 The Welsh Ministers must, in advance of each chargeable financial year—
a calculate for that year—
i the non-domestic rating multiplier under paragraph A14 or A15 (as the case may be), and
ii if regulations under paragraph A16 are in force, the non-domestic rating multiplier under that paragraph, and
b as soon as is reasonably practicable after doing so, serve on each billing authority a notice stating the non-domestic rating multipliers as calculated under paragraph (a).
2 In calculating a multiplier, a part of a whole (if any) is to be calculated to three decimal places only.
3 The notice must show how any calculation has been made and contain details of any estimates or adjustments that have been made.
4 Where the financial year is one for which the Welsh Ministers have calculated a figure for C under paragraph A14(2)(c)(ii), the notice must contain the figure they have calculated.
5 Where the financial year is a revaluation year, the notice must specify the date determined under paragraph A14(3) for the purpose of making estimates under paragraph A14(2)(d) and (e).
6 A calculation made by the Welsh Ministers under this paragraph is invalid if made at a time when regulations under paragraph A18 which are effective in relation to the year have not come into force.

A20 Interpretation

1 In this Part—
a “the consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board or, if that index is not published for a relevant month, any substituted index or index figures published by the Board;
b “the base month” for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.
2 In this Part “revaluation year means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41ZA(3) and 52ZA(3)).

F1184Part I  Non-Domestic Rating Multipliers : Wales

F1184 Introduction

F11841. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1184 General provisions

F11842. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11843. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11843A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11843B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11844. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11844A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11844B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11845. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11846. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1184 Special provision for 1990-95

F11847. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11848. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II  Special Authority’s Multipliers

9
1 A special authority’s non-domestic rating multiplier for a chargeable financial year shall be such as is set for the year by the authority in accordance with this Part of this Schedule.
2 The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal places only.
F2533 The multiplier must be not greater than the required maximum for the year.
4 The required maximum for the year shall be calculated in accordance with the formula—
A+B(C-D)E x F
where—
A is the non-domestic rating multiplier for the year F1018... determined in accordance with Part A1 of this Schedule,
B is a percentage prescribed for the year by order made by the Secretary of State,
C is the amount calculated (or last calculated) for the year by the authority under section 31A(4) of the Local Government Finance Act 1992,
D is an amount determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year,
E is the total of the rateable values shown in the authority’s local non-domestic rating list on 31 December in the preceding financial year, and
F is a factor determined by the Secretary of State for the year and notified by him to the authority before 1 March in the preceding financial year.
5 An order under sub-paragraph (4) above in its application to a particular financial year (including an order amending or revoking another) shall not be effective unless it comes into force before 1 March in the preceding financial year.
9A
1 A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
A×BC
2 In sub-paragraph (1) above—
a A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
b B is the small business non-domestic rating multiplier for the year determined in accordance with Part A1 of this Schedule, and
c C is the non-domestic rating multiplier for the year F1020... determined in accordance with that Part.
3 The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
9B
1 The Treasury may by regulations make provision in accordance with which a special authority is to set multipliers for a given financial year—
a that are—
i higher, but not more than 0.1 higher, than the authority’s non-domestic rating multiplier for that year, or
ii lower than the authority’s non-domestic rating multiplier for that year, but not more than 0.2 lower than the authority’s small business non-domestic rating multiplier for that year, and
b which are for other billing authorities calculated in accordance with regulations under paragraph A6A.
2 Regulations under this paragraph are to be made by statutory instrument.
3 A statutory instrument containing (whether alone or with other provision) regulations under sub-paragraph (1)(a)(i) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
4 A statutory instrument to which paragraph A12(2) or sub-paragraph (3) of this paragraph does not apply containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.
10
1 Where a special authority has set multipliers for a financial year (whether originally or by way of substitute) it may set multipliers in substitution if, and only if, they have been quashed.
2 Any multiplier set in substitution must be set in accordance with paragraph 9 or 9A , or regulations under paragraph 9B, above.
3 Where a special authority sets a multiplier in substitution under this paragraph (a new multiplier) anything paid to it by reference to the multiplier for which it is substituted (the old multiplier) shall be treated as paid by reference to the new multiplier.
4 But if the old multiplier exceeds the new multiplier, the following shall apply as regards anything paid if it would not have been paid had the old multiplier been the same as the new multiplier—
a it shall be repaid if the person by whom it was paid so requires;
b in any other case it shall (as the authority determines) either be repaid or be credited against any subsequent liability of the person to pay anything to it by way of a non-domestic rate.
11
1 Where a special authority has set a multiplier in accordance with paragraph 9 or 9A , or regulations under paragraph 9B, above (whether originally or by way of substitute) it shall, before the end of the period of 21 days beginning with the day of doing so, publish a notice of the multiplier in at least one newspaper circulating in its area.
2 Failure to comply with sub-paragraph (1) above does not make a multiplier invalid.

C101C102SCHEDULE 7A 

Non-Domestic Rating: 1990-95

Definitions

1
1 The transitional period is the period consisting of the financial years beginning in 1990, 1991, 1992, 1993 and 1994.
2 A transitional day is a day falling in the transitional period.
C752
1 As regards a transitional day a hereditament is a defined hereditament if the first and second conditions are fulfilled; but this is subject to sub-paragraphs (4) and (5) below.
C762 The first condition is that the hereditament is shown for 31 March 1990 in a valuation list maintained under Part V of the 1967 Act.
C773 The second condition is that the hereditament is shown in a local non-domestic rating list, and a rateable value is shown in the list for the hereditament, for—
a 1 April 1990,
b the transitional day (if different from 1 April 1990), and
c each day (if any) falling after 1 April 1990 and before the transitional day.
C784 If the hereditament is not a right falling within section 64(2) above, the hereditament is not a defined hereditament as regards the transitional day unless the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990 is £500 or more.
5 If the hereditament is one falling within sub-paragraph (8) below, the hereditament is not a defined hereditament as regards the transitional day unless a person who is a qualifying person in relation to the hereditament as regards that day is also a person to whom sub-paragraph (6) or (7) below applies.
C79C806 This sub-paragraph applies to a person if—
a he occupied all or part of the hereditament on 31 March 1990, and
C81b he has been a qualifying person in relation to the hereditament as regards each day (if any) falling after 31 March 1990 and before the transitional day.
C82C837 This sub-paragraph applies to a person if—
a he was the owner of the whole of the hereditament on 31 March 1990,
b none of the hereditament was occupied on 31 March 1990,
c he occupied all or part of the hereditament on at least one day in the period beginning with 1 April 1988 and ending with 30 March 1990, and
C84d he has been a qualifying person in relation to the hereditament as regards each day which falls before the transitional day and falls after the last (or only) day in the period mentioned in paragraph (c) above on which he occupied all or part of the hereditament.
8 A hereditament falls within this sub-paragraph if, assuming it to be a defined hereditament as regards 1 April 1990, paragraph 9 below would apply to the hereditament for that day by virtue of paragraph 7 below.
C859 For the purposes of this paragraph a person is a qualifying person in relation to a hereditament as regards a day if—
a he occupies all or part of the hereditament on that day, or
b where none of the hereditament is occupied on that day, he is the owner of the whole of the hereditament on that day.
3
1 The notional chargeable amount for a hereditament for each day in a relevant year shall be found by applying the formula—
A x BC
C862 A is the rateable value shown for the hereditament for 1 April 1990 in the local non-domestic rating list.
3 Subject to sub-paragraph (4) below, B is the non-domestic rating multiplier for the relevant year concerned.
4 Where the hereditament is situated in the area of a special authority, B is the authority’s non-domestic rating multiplier for the relevant year concerned.
5 C is the number of days in the relevant year concerned.
6 Relevant years are financial years falling in the transitional period.
C874
1 The base liability for a hereditament for each day in the financial year beginning in 1990 shall be found by applying the formula—
A x BC
2 A is the rateable value of the hereditament, as determined under paragraph 6 below.
C883 B is the general rate poundage effective for 31 March 1990 for the rating area (within the meaning of the 1967 Act) in which the hereditament is situated.
4 C is the number of days in the financial year beginning in 1989.
5 The base liability for a hereditament for each day in a relevant year (the year concerned) other than the financial year beginning in 1990 shall be found by applying the formula—
BL xAF
6 Relevant years are financial years falling in the transitional period.
7 BL is the base liability for the hereditament for each day in the financial year immediately preceding the year concerned.
8 AF is the appropriate fraction for the hereditament for each day in the financial year immediately preceding the year concerned.
5
1 Sub-paragraph (2) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year exceeds the base liability for the hereditament for each day in the year.
C892 The appropriate fraction for the hereditament for each day in the year shall be found by applying the formula—
X100xRPI(1)RPI(2)
F2542A X shall be found in accordance with sub-paragraphs (3) and (4) below, except that for the financial years beginning in 1992 and 1993 X is 100 and for the financial year beginning in 1994 X is—
a 110 if the hereditament falls within sub-paragraph (3) below, and
b 107.5 if the hereditament falls within sub-paragraph (4) below.
C903 X is 120 if—
a the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £15,000 or more, or
b it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is £10,000 or more.
C904 X is 115 if—
a the hereditament is situated in Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £15,000, or
b it is situated outside Greater London and the rateable value shown for it in the local non-domestic rating list for 1 April 1990 is less than £10,000.
5 RPI(1) is the retail prices index for September of the financial year preceding the relevant year concerned.
6 RPI(2) is the retail prices index for September of the financial year which precedes that preceding the relevant year concerned.
C917 Sub-paragraph (8) below applies in a case where the notional chargeable amount for a hereditament for each day in a relevant year does not exceed the base liability for the hereditament for each day in the year.
C918 The appropriate fraction for the hereditament for each day in the year shall be such as is—
a specified for the case by order made by the Secretary of State, or
b found in accordance with rules prescribed for the case by order so made.
C919 In making an order under this paragraph the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all[F256billing authorities] by way of non-domestic rates as regards a relevant year is the same as it would in his opinion be likely to be apart from this Schedule.
10 Relevant years are financial years falling in the transitional period.
C926
1 This paragraph has effect to determine A in relation to a hereditament for the purposes of paragraph 4 above.
C932 In a case where a rateable value is shown for the hereditament for 15 February 1989 in the old valuation list, A is the value so shown; but this is subject to sub-paragraph (3) below.
C933 If—
a a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and
b as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,
A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.
C934 For the purposes of sub-paragraph (3) above a relevant proposal is a proposal—
a made by a valuation officer at any time, or
b made by a person other than a valuation officer, and received by a valuation officer, before 15 February 1989.
C935 In a case where a rateable value is not shown for the hereditament for 15 February 1989 in the old valuation list, A is the rateable value shown in that list for the hereditament for the first relevant day for which a rateable value is shown; but this is subject to sub-paragraph (6) below.
C936 If—
a a relevant proposal is (or relevant proposals are) made to alter the rateable value shown for the hereditament in that list, and
b as a result of any such proposal a rateable value is shown for the hereditament in that list for a relevant day,
A is the rateable value shown in that list for the hereditament for the last (or only) relevant day for which a rateable value is shown as a result of any such proposal.
7 For the purposes of sub-paragraph (6) above a relevant proposal is a proposal made by a valuation officer at any time.
C948 In the case of a hereditament—
a occupied by or on behalf of the Crown for public purposes in the period beginning with 15 February 1989 and ending with 31 March 1990, and
b in respect of which a contribution is made by the Crown in aid of rates for that period,
references in sub-paragraphs (2) to (6) above to rateable value are to value representing rateable value (which is required to be shown by section 37 of the 1967 Act).
9 For the purposes of this paragraph a relevant day is a day falling after 15 February 1989 and before 1 April 1990.
10 For the purposes of this paragraph the old valuation list is the valuation list, maintained under Part V of the 1967 Act, in which the hereditament is shown for 31 March 1990.

Chargeable amounts

7
1 Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—
a as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,
b as regards the day concerned the hereditament is a defined hereditament,
c NCA exceeds BL,
d NCA exceeds (BL x AF), and
C95e in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.
2 In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—
a if the appropriate amount is positive, adding it to (BL x AF), or
b if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).
3 For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—
D x(E-F)G
4 For the purposes of this paragraph—
a NCA is the notional chargeable amount for the hereditament for the day concerned,
b BL is the base liability for the hereditament for the day concerned,
c AF is the appropriate fraction for the hereditament for the day concerned,
C96d D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,
e E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,
f F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and
g G is the number of days in the financial year in which the day concerned falls.
C978
1 Paragraph 9 below applies to a hereditament for a transitional day (the day concerned) if—
a as regards the hereditament the day concerned is a chargeable day for which a chargeable amount falls to be determined under section 43 above,
b as regards the day concerned the hereditament is a defined hereditament,
c NCA is less than BL,
d NCA is less than (BL x AF), and
C98e in a case where the day concerned is not 1 April 1990, paragraph 9 below applies to the hereditament for each transitional day preceding the day concerned, and it does so by virtue of this paragraph.
2 In a case where the hereditament is situated in the area of a special authority, the reference to (BL x AF) is a reference to it adjusted by finding the appropriate amount and—
a if the appropriate amount is positive, adding it to (BL x AF), or
b if the appropriate amount is negative, subtracting the equivalent positive amount from (BL x AF).
3 For the purposes of sub-paragraph (2) above the appropriate amount is the amount found by applying the formula—
D x(E-F)G
4 For the purposes of this paragraph—
a NCA is the notional chargeable amount for the hereditament for the day concerned,
b BL is the base liability for the hereditament for the day concerned,
c AF is the appropriate fraction for the hereditament for the day concerned,
C99d D is the rateable value shown for the hereditament in the local non-domestic rating list for 1 April 1990,
e E is the non-domestic rating multiplier of the special authority concerned for the financial year in which the day concerned falls,
f F is the non-domestic rating multiplier for the financial year in which the day concerned falls, and
g G is the number of days in the financial year in which the day concerned falls.
C1009
1 In a case where this paragraph applies, for the purpose of ascertaining the chargeable amount for the day concerned under section 43 above that section shall have effect subject to the following amendments.
2 The following subsections shall be substituted for subsections (4) and (5)—
3 The following subsections shall be inserted after subsection (6)—
4 For the purposes of section 43 above as amended by this paragraph BL, AF, D, E, F and G shall be construed in accordance with paragraphs 7 and 8 above.

Regulations

10
1 The Secretary of State may make regulations containing rules about the determination under section 45 or 54 above of a chargeable amount for a transitional day.
2 The rules may make provision which he considers to be equivalent to that made by or under paragraphs 1 to 9 above, subject to any modifications he thinks fit.
11
1 The Secretary of State may make regulations containing rules supplementing or modifying or excluding, for any case he considers appropriate and to such extent as he considers appropriate, any relevant provision.
2 For the purpose of the determination under section 43, 45 or 54 above of a chargeable amount for a transitional day, the Secretary of State may make regulations applying any relevant provision (subject to any modifications he thinks fit) to any case—
a where he considers it appropriate to do so, and
b where the relevant provision would not (whether by virtue of regulations under sub-paragraph (1) above or otherwise) apply apart from the regulations under this sub-paragraph.
3 A relevant provision is a provision made by or under paragraphs 1 to 9 above or by regulations under paragraph 10 above.
12Without prejudice to the generality of sections 143 (1) and (2) and 143A(2)(b) and (3) and paragraphs 10 and 11 above, regulations under those paragraphs may include provision—
a imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;
b as to appeals relating to things done or not done by such officers.

SCHEDULE 7B 

Local retention of non-domestic rates

Section 59A

Part 1 Main non-domestic rating accounts

1 Main non-domestic rating accounts

1 The Secretary of State must, for each year, keep an account, to be called a “main non-domestic rating account”.
2 Each such account must be kept in accordance with the provisions of this Schedule that apply to a main non-domestic rating account.
3 The Secretary of State—
a must keep each such account in such form as the Treasury may direct, and
b must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
4 The Comptroller and Auditor General—
a must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and
b must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.

2 Credits and debits

1 For each year the following are to be credited (as items of account) to the main non-domestic rating account kept for the year—
a amounts received by the Secretary of State in the year under section 54 (central rating: liability),
b amounts received by the Secretary of State in the year under section 59 (contributions in aid),
c amounts received by the Secretary of State in the year under regulations under section 99(3) (treatment of surplus or deficit in collection fund) that make provision in relation to non-domestic rates,
d amounts received by the Secretary of State in the year under paragraph 6 (payments in respect of the central share) and amounts received by the Secretary of State in the year under regulations under paragraph 7 (administrative arrangements for such payments),
e amounts received by the Secretary of State in the year under paragraph 14 (payments following local government finance report),
f amounts received by the Secretary of State in the year under paragraph 17 (payments following amending report),
g amounts received by the Secretary of State in the year under regulations under paragraph 33 (transitional protection payments), and
h amounts received by the Secretary of State in the year under regulations under paragraph 42 (payments following estimates of amounts to be disregarded).
2 For each year the following are to be debited (as items of account) to the main non-domestic rating account kept for the year—
a payments made by the Secretary of State in the year under regulations under section 99(3) that make provision in relation to non-domestic rates,
b payments made by the Secretary of State in the year under regulations under paragraph 7,
c payments made by the Secretary of State in the year under paragraph 14,
d payments made by the Secretary of State in the year under paragraph 17,
e payments made by the Secretary of State in the year under regulations under paragraph 33, and
f payments made by the Secretary of State in the year under regulations under paragraph 42.
3 If a local government finance report for a year has been approved by resolution of the House of Commons, an amount may be—
a debited (as an item of account) to the main non-domestic rating account kept for the year, for use for the purposes of local government in England;
b credited (as an item of account) to the main non-domestic rating account kept for the year.
4 The amount that may be debited under sub-paragraph (3)(a) for a year may not exceed the amount that would result in the aggregate mentioned in paragraph 3(1)(b) for the year exceeding the aggregate mentioned in paragraph 3(1)(a) for the year.
5 The reference in sub-paragraph (3)(a) to use for the purposes of local government in England includes the making of payments under an Act or an instrument made under an Act (whenever passed or made) to—
a billing authorities in England,
b precepting authorities in England,
c levying bodies in England (and for this purpose “levying body” has the meaning given by section 74(1)), or
d bodies to which section 75(1) applies.

3 End of year calculations

1 As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
a the aggregate of the items of account credited to the main non-domestic rating account kept for the year, and
b the aggregate of the items of account debited to the main non-domestic rating account kept for the year.
2 If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be—
a debited (as an item of account) to the main non-domestic rating account kept for the year, and
b credited (as an item of account) to the main non-domestic rating account kept for the next year.
3 If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—
a credited (as an item of account) to the main non-domestic rating account kept for the year, and
b debited (as an item of account) to the main non-domestic rating account kept for the next year.

Part 2 Determination of the central and local share

4 Determination of the central and local share

The Secretary of State must, for each year and in relation to each billing authority in England, determine—
a the percentage (“the central share”) that is to be the billing authority’s central share for the year for the purposes of Part 3 (payments to the Secretary of State in respect of the central share), and
b the percentage (“the local share”) that is to be the billing authority’s local share for the year for the purposes of Part 4 (payments by billing authorities to major precepting authorities).

5 Local government finance reports

1 A determination under paragraph 4 must be specified in a report, to be called a “local government finance report”.
2 The Secretary of State must lay, or make arrangements for laying, the local government finance report before the House of Commons.
3 As soon as is reasonably practicable after a local government finance report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.

Part 3 Payments to the Secretary of State in respect of the central share

6 C173Payments to the Secretary of State in respect of the central share

1 This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
2 Each billing authority in England must make a payment for the year to the Secretary of State of an amount equal to the central share of the billing authority’s non-domestic rating income for the year.
3 For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by regulations made by the Secretary of State.
4 The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
5 The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
6 This paragraph is subject to regulations under paragraph 8.

7 Regulations about administrative arrangements

1 The Secretary of State may by regulations make provision about the administration of payments under paragraph 6.
2 The regulations may, in particular, make provision—
a about the time and manner in which a payment under paragraph 6 or under regulations under this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
b about the making of a payment by a billing authority to the Secretary of State or vice versa where—
i a payment under paragraph 6 is made in the course of the year to which it relates, and
ii it is subsequently determined that the amount of the payment required to be made under that paragraph is more or less than that actually made;
c about the making of a payment by a billing authority to the Secretary of State or vice versa where—
i a calculation of a payment under paragraph 6 is made by reference to an estimate of an amount, and
ii it is subsequently determined that the actual amount is more or less than the estimate.

8 Regulations about deductions from central share payments

1 The Secretary of State may by regulations make provision for the deduction from a payment to be made under paragraph 6 by a billing authority to the Secretary of State of an amount to be determined in accordance with the regulations.
2 The regulations may, in particular, make provision for the determination of an amount to be deducted to be made by reference to the operation in relation to the billing authority of section 47 (discretionary relief).
3 The consent of the Treasury is required to regulations under this paragraph.

Part 4 Payments by billing authorities to major precepting authorities

9 Regulations about payments

1 The Secretary of State may by regulations make provision requiring billing authorities in England to make payments for a year to major precepting authorities in England.
2 The regulations must provide that a billing authority is not required to make a payment for a year unless the local government finance report for the year has been approved by resolution of the House of Commons.
3 The regulations may, in particular, make provision as to—
a the billing authorities that are required to make payments under the regulations;
b the major precepting authorities that are entitled to receive payments under the regulations;
c the amounts of the payments that are required to be made.
4 The regulations may, in particular, make provision for the amount of a payment to be made by a billing authority for a year to be such proportion of its non-domestic rating income for the year as is specified in or determined in accordance with the regulations.
5 For the purposes of this paragraph, an authority’s “non-domestic rating income” has the meaning given by the regulations.
6 The regulations may, in particular, define that term by reference to the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations.
7 The regulations may, in particular, make provision for adjustments by reference to changes to the calculation of the amount of a billing authority’s non-domestic rating income for an earlier year but not taken into account in that calculation.
8 The regulations may not have the effect that the total amount payable by a billing authority under the regulations for a year exceeds the billing authority’s local share of its non-domestic rating income for a year.

10 Regulations about administrative arrangements

1 The Secretary of State may by regulations make provision about the administration of payments under regulations under paragraph 9.
2 The regulations may, in particular, make provision—
a about the making of calculations, and the supply of information to a major precepting authority, by a billing authority in connection with the determination of a payment to be made under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
b about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
c about the consequences of non-compliance with provision under paragraph (a) or (b);
d about the time and manner in which a payment under regulations under paragraph 9 or this paragraph is to be made (including for payment by instalments), and as to the consequences of non-payment;
e about the making of a payment by a billing authority to a major precepting authority or vice versa where—
i a payment under regulations under paragraph 9 is made in the course of the year to which it relates, and
ii it is subsequently determined that the amount of the payment required to be made under the regulations is more or less than that actually made;
f about the making of a payment by a billing authority to a major precepting authority or vice versa where—
i a calculation of a payment under regulations under paragraph 9 is made by reference to an estimate of an amount, and
ii it is subsequently determined that the actual amount is more or less than the estimate;
g for the certification of calculations made, or information supplied to a major precepting authority, by a billing authority in connection with the determination of a payment under regulations under paragraph 9, this paragraph or Part 6 (funds) so far as applying to non-domestic rates;
h about the consequences where a certified calculation or certified information does not match that made or supplied by the billing authority, including (in particular) about the use of the certified calculation or certified information.
3 The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.

11 Payments out of deduction from central share payments

1 The Secretary of State may by regulations make provision for a billing authority to make a payment for a year to one or more major precepting authorities of an amount equal to a proportion of the amount that is to be deducted in accordance with regulations under paragraph 8 from the billing authority’s payment under paragraph 6 to the Secretary of State for the year.
2 The regulations may make provision about the administration of payments to major precepting authorities under the regulations.
3 The regulations may, in particular, make provision in relation to payments to major precepting authorities of the same kind as the provision that may be made under sub-paragraph (2) of paragraph 10 in relation to payments to major precepting authorities to which that sub-paragraph applies.

Part 5 Principal payments in connection with local retention of non-domestic rates

12 Determination of payments

1 The local government finance report for a year must specify the basis (“the basis of calculation”) on which the Secretary of State intends to—
a calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
b calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
c calculate the amount of each payment within paragraph (a) or (b).
2 Before making the local government finance report for a year, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the basis of calculation.

13 C168Calculations following local government finance report

1 This paragraph applies if a local government finance report for a year is approved by resolution of the House of Commons.
2 As soon as is reasonably practicable after the report has been approved, the Secretary of State must—
a calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
b calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
c calculate the amount of each payment within paragraph (a) or (b).
3 Subject as follows, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make one further set of calculations of the kind described in sub-paragraph (2).
4 The power to make a further set of calculations under sub-paragraph (3) is not exercisable after the approval by the House of Commons of any amending report made under paragraph 15 in relation to the local government finance report.
5 Calculations under this paragraph must be made in accordance with the basis of calculation specified in the report.
6 As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—
a whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
b whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
c if any payments are to be made by or to the authority, the amount of each payment.

14 Payments following local government finance report

1 Where calculations under paragraph 13(2) show that a relevant authority is to make a payment to the Secretary of State, the authority must make that payment to the Secretary of State.
2 Where calculations under paragraph 13(2) show that the Secretary of State is to make a payment to a relevant authority, the Secretary of State must make that payment to the authority.
3 The following provisions apply if calculations (“the revised calculations”) are made under paragraph 13(3) for a year.
4 In this paragraph “the original calculations” means the calculations for the year under paragraph 13(2).
5 Sub-paragraph (6) applies where—
a a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the original calculations, or
b a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the original calculations.
6 The authority must make a payment to the Secretary of State of an amount equal to the difference.
7 Where the original calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
a the authority must make that payment to the Secretary of State, and
b the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the Secretary of State to the authority.
8 Sub-paragraph (9) applies where—
a a payment the revised calculations show as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the original calculations, or
b a payment the revised calculations show as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the original calculations.
9 The Secretary of State must make a payment to the authority of an amount equal to the difference.
10 Where the original calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
a the Secretary of State must make that payment to the authority, and
b the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the original calculations as falling to be made by the authority to the Secretary of State.
11 A payment by a relevant authority to the Secretary of State under sub-paragraph (1)—
a must be made on or before such day in the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
b if not made on or before that day, is recoverable in a court of competent jurisdiction.
12 A payment by the Secretary of State to a relevant authority under sub-paragraph (2) must be made—
a in instalments of such amounts, and
b at such times in the year to which the local government finance report relates,
as the Secretary of State determines with the Treasury’s consent.
13 A payment by a relevant authority to the Secretary of State under sub-paragraph (6) or (7)—
a must be made on or before such day after the end of the year to which the local government finance report relates, and in such manner, as the Secretary of State may specify, and
b if not made on or before that day, is recoverable in a court of competent jurisdiction.
14 A payment by the Secretary of State to a relevant authority under sub-paragraph (9) or (10) must be made—
a at such time, or
b in instalments of such amounts and at such times,
as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year to which the local government finance report relates.

15 Amending reports

1 After a local government finance report has been made, the Secretary of State may, at any time before the end of the year following the year to which the report relates, make in relation to the report one or more amending reports under this paragraph.
2 An amending report under this paragraph must contain amendments to the basis of calculation specified in the local government finance report.
3 Before making the report, the Secretary of State must notify such representatives of local government as the Secretary of State thinks fit of the general nature of the amendments the Secretary of State proposes to make.
4 The Secretary of State must lay, or make arrangements for laying, the report before the House of Commons.
5 As soon as is reasonably practicable after the report is laid before the House of Commons, the Secretary of State must send a copy of the report to each relevant authority.
6 Where an amending report under this paragraph has been approved by resolution of the House of Commons, the Secretary of State may not make a subsequent amending report under this paragraph in relation to the same local government finance report.

16 C169Calculations following amending report

1 This paragraph applies if an amending report for a year made under paragraph 15 is approved by resolution of the House of Commons.
2 As soon as is reasonably practicable after the amending report has been approved, the Secretary of State must—
a calculate which relevant authorities are to make payments under this Part of this Schedule to the Secretary of State for the year,
b calculate which relevant authorities are to receive payments under this Part of this Schedule from the Secretary of State for the year, and
c calculate the amount of each payment within paragraph (a) or (b).
3 Subject as follows, the Secretary of State may make one further set of calculations of the kind described in sub-paragraph (2).
4 The power to make a further set of calculations under sub-paragraph (3) is not exercisable after whichever is the later of—
a the end of the year following the year to which the amending report relates, and
b the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the House of Commons.
5 Calculations under this paragraph must be made in accordance with the basis of calculation specified in the local government finance report as amended by the amending report.
6 As soon as is reasonably practicable after making calculations under sub-paragraph (2) or (3), the Secretary of State must notify each relevant authority of—
a whether any payments are to be made by the authority to the Secretary of State in accordance with the calculations,
b whether any payments are to be made to the authority by the Secretary of State in accordance with the calculations, and
c if any payments are to be made by or to the authority, the amount of each payment.

17 Payments following amending report

1 This paragraph applies if calculations (“the revised calculations”) are made under paragraph 16(2) or (3) for a year.
2 In this paragraph “the relevant previous calculations” means the last calculations of the kind referred to in paragraph 13(2) or (3) or 16(2) made for the year.
3 Sub-paragraph (4) applies where—
a a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State exceeds that shown as falling to be made by the relevant previous calculations, or
b a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority is less than that shown as falling to be made by the relevant previous calculations.
4 The authority must make a payment to the Secretary of State of an amount equal to the difference.
5 Where the relevant previous calculations did not show that a relevant authority was to make a payment to the Secretary of State, but the revised calculations show that the authority is to make a payment to the Secretary of State—
a the authority must make that payment to the Secretary of State, and
b the authority must make a payment to the Secretary of State of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the Secretary of State to the authority.
6 Sub-paragraph (7) applies where—
a a payment shown by the revised calculations as falling to be made by a relevant authority to the Secretary of State is less than that shown as falling to be made by the relevant previous calculations, or
b a payment shown by the revised calculations as falling to be made by the Secretary of State to a relevant authority exceeds that shown as falling to be made by the relevant previous calculations.
7 The Secretary of State must make a payment to the authority of an amount equal to the difference.
8 Where the relevant previous calculations did not show that the Secretary of State was to make a payment to a relevant authority, but the revised calculations show that the Secretary of State is to make a payment to the authority—
a the Secretary of State must make that payment to the authority, and
b the Secretary of State must make a payment to the authority of an amount equal to the amount of the payment shown by the relevant previous calculations as falling to be made by the authority to the Secretary of State.
9 A payment by a relevant authority to the Secretary of State under this paragraph—
a must be made on or before such day after the end of the year in which the amending report was made, and in such manner, as the Secretary of State may specify, and
b if not made on or before that day, is recoverable in a court of competent jurisdiction.
10 A payment by the Secretary of State to a relevant authority under this paragraph must be made—
a at such time, or
b in instalments of such amounts and at such times,
as the Secretary of State determines with the Treasury’s consent; but any such time must fall after the end of the year in which the amending report was made.

18 Relationship with other provisions

This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).

Part 6 Levy accounts

19 Levy accounts

1 The Secretary of State must, for each year, keep an account, to be called a “levy account”.
2 Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account.
3 The Secretary of State—
a must keep each such account in such form as the Treasury may direct, and
b must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.
4 The Comptroller and Auditor General—
a must examine, certify and report on any account of which copies are sent to the Comptroller and Auditor General under sub-paragraph (3), and
b must arrange for copies of the account and of the Comptroller and Auditor General’s report on it to be laid before each House of Parliament.

20 Credits and debits

1 For each year the following are to be credited (as items of account) to the levy account kept for the year—
a amounts received by the Secretary of State in the year under paragraph 24 (levy payments), and
b amounts received by the Secretary of State in the year under regulations under paragraph 28 (payments on account).
2 If a local government finance report for a year has been approved by resolution of the House of Commons, and that report provides for an amount to be credited to the levy account kept for the year, that amount may be credited (as an item of account) to that account.
3 For each year the following are to be debited (as items of account) to the levy account kept for the year—
a payments made by the Secretary of State in the year under paragraph 27 (safety net payments),
b payments made by the Secretary of State in the year under regulations under paragraph 28, and
c payments made by the Secretary of State in the year under paragraph 30 (distribution of remaining balance).

21 End of year calculations

1 As soon as is reasonably practicable after the end of each year, the Secretary of State must calculate—
a the aggregate of the items of account credited to the levy account kept for the year, and
b the aggregate of the items of account debited to the levy account kept for the year.
2 If the aggregate mentioned in sub-paragraph (1)(a) exceeds that mentioned in sub-paragraph (1)(b), an amount equal to the excess must be—
a debited (as an item of account) to the levy account kept for the year, and
b credited (as an item of account) to the levy account kept for the next year.
3 If the aggregate mentioned in sub-paragraph (1)(b) exceeds that mentioned in sub-paragraph (1)(a), an amount equal to the excess must be—
a credited (as an item of account) to the levy account kept for the year, and
b debited (as an item of account) to the levy account kept for the next year.

Part 7 Levy payments, safety net payments and distribution of remaining balance

22 Regulations about calculation of levy payments

1 The Secretary of State may by regulations make provision for calculating—
a whether a relevant authority is required to make a payment under this Part of this Schedule (a “levy payment”) to the Secretary of State for a year, and
b if so, the amount of the levy payment.
2 The regulations must make provision for calculations for a year to be made after the end of that year.
3 The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
a if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
b if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph 9, subject to such adjustments as may be specified in the regulations;
c by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
d by reference to such other factors as may be specified in the regulations.
4 The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

23 C170Calculation of levy payments

1 The Secretary of State must calculate in relation to each relevant authority—
a whether it is required to make a levy payment for a year, and
b if so, the amount of that payment.
2 The calculation must be made—
a as soon as is reasonably practicable after the end of the year, or
b if the authority is subject to a requirement imposed by a direction under paragraph 43 (direction to make calculations or supply information) or by or under regulations under paragraph 44 (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
3 The calculation must be made in accordance with regulations under paragraph 22.
4 As soon as is reasonably practicable after making a calculation in relation to a relevant authority, the Secretary of State must notify that authority of—
a whether, in accordance with the calculation, it is required to make a levy payment for the year, and
b if so, the amount of that payment in accordance with the calculation.

24 Levy payments following calculations

1 If a calculation under paragraph 23 shows that a levy payment is to be made to the Secretary of State by a relevant authority, the authority must make that payment to the Secretary of State.
2 The levy payment—
a must be made on or before such day and in such manner as the Secretary of State may specify, and
b if not made on or before that day, is recoverable in a court of competent jurisdiction.

25 Regulations about calculation of safety net payments

1 The Secretary of State may by regulations make provision for calculating—
a whether the Secretary of State is required to make a payment under this Part of this Schedule (a “safety net payment”) to a relevant authority for a year, and
b if so, the amount of the payment.
2 The regulations must make provision for calculations for a year to be made after the end of that year.
3 The regulations may, in particular, make provision for calculations in relation to a relevant authority to be made—
a if the relevant authority is a billing authority, by reference to the total payable to it in respect of the year under sections 43 and 45, subject to such adjustments as may be specified in the regulations;
b if the relevant authority is a major precepting authority, by reference to the total of the amounts payable in respect of the year under those sections to the billing authorities that are required to make payments to it for the year under regulations under paragraph 9, subject to such adjustments as may be specified in the regulations;
c by reference to payments of a kind specified in the regulations made to the authority by the Secretary of State;
d by reference to such other factors as may be specified in the regulations.
4 The regulations may, in particular, make provision for adjustments to an amount calculated under provision made under sub-paragraph (3) by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.

26 C171Calculation of safety net payments

1 The Secretary of State must calculate in relation to each relevant authority—
a whether the Secretary of State is required to make a safety net payment to the authority for the year, and
b if so, the amount of that payment.
2 The calculation must be made—
a as soon as is reasonably practicable after the end of the year, or
b if the authority is subject to a requirement imposed by a direction under paragraph 43 (direction to make calculations or supply information) or by or under regulations under paragraph 44 (regulations about calculations and supply of information) for the purposes of this paragraph, as soon as is reasonably practicable after the time for compliance with that requirement,
whichever is the later.
3 The calculation must be made in accordance with regulations under paragraph 25.
4 As soon as is reasonably practicable after making a calculation under this paragraph in relation to a relevant authority, the Secretary of State must notify that authority of—
a whether, in accordance with the calculation, the Secretary of State is required to make a safety net payment to the authority for the year, and
b if so, the amount of that payment in accordance with the calculation.
5 This paragraph is subject to regulations under paragraph 28 (payments on account).

27 Safety net payments following calculations

1 If a calculation under paragraph 26 shows that a safety net payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
2 The safety net payment must be made in instalments of such amounts, and at such times, as the Secretary of State determines with the Treasury’s consent.
3 This paragraph is subject to regulations under paragraph 28 (payments on account).

28 Regulations about payments on account

1 The Secretary of State may by regulations make provision—
a for a relevant authority to request the Secretary of State to make a calculation before the end of a year of—
i whether the Secretary of State is likely to be required to make a safety net payment under paragraph 27 to the authority for the year, and
ii if so, the amount of the payment;
b about the time at which and the manner in which a request must be made, and the information that must be provided in connection with the request;
c about the circumstances in which the Secretary of State may or must make a calculation in response to a request;
d about the making of the calculation, including for the Secretary of State to make the calculation by reference to estimates of any of the amounts mentioned in paragraph 25(3).
2 The regulations may make provision—
a about the timing of a calculation in response to a request;
b about the notification of the results of the calculation to the relevant authority to whom it relates;
c for the making, as a result of the calculation, of a payment (a “payment on account”) to the authority before the end of the year to which the calculation relates.
3 The regulations may, in particular—
a make provision in relation to a calculation that is similar to that made by paragraph 26, or apply that paragraph with modifications in relation to such a calculation;
b make provision in relation to a payment on account that is similar to that made by paragraph 27, or apply that paragraph with modifications in relation to such a payment.
4 The regulations may make provision—
a about the calculation under paragraph 26 to be made in relation to a relevant authority for a year where a payment on account has been made to the authority for the year;
b for the making of a further payment by the Secretary of State to the authority, or of a payment by the authority to the Secretary of State, as a result of that calculation.

29 Calculation of remaining balance on levy account

1 The Secretary of State must, in each year other than the first year for which the levy account is kept, calculate whether there is a remaining balance on the levy account for the year in accordance with sub-paragraphs (2) to (4).
2 The calculation must be made as soon as is reasonably practicable after—
a all of the calculations required by paragraph 23(1) (calculations of levy payments) have been made for the previous year,
b all of the calculations required by paragraph 26(1) (calculations of safety net payments) have been made for the previous year, and
c all of the calculations required by regulations under paragraph 28 (calculations of safety net payments on account) have been made for the year.
3 The calculation must be made as follows—
  • Step 1Calculate the aggregate of the amounts of all of the levy payments calculated for the previous year under paragraph 23(1).
  • Step 2Add any amount credited to the levy account for the year in accordance with paragraph 21(2) (credit from previous year) to the amount found under step 1, or subtract any amount debited to that account in accordance with paragraph 21(3) (debit from previous year) from the amount found under step 1.
  • Step 3Add to the amount found under steps 1 and 2 any amount credited to the levy account for the year in accordance with paragraph 20(2) (credit in accordance with local government finance report).
  • Step 4Subtract from the amount found under steps 1 to 3 the aggregate of the amounts of all the safety net payments calculated for the previous year under paragraph 26(1).
  • Step 5Subtract from the amount found under steps 1 to 4 the aggregate of all the payments to be made by the Secretary of State under regulations under paragraph 28(4)(b) (adjustments following safety net payment on account).
  • Step 6Add to the amount found under steps 1 to 5 the aggregate of all the payments to be made to the Secretary of State under regulations under paragraph 28(4)(b).
  • Step 7Subtract from the amount found under steps 1 to 6 the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.
4 If the amount found under step 7 in sub-paragraph (3) is a positive amount, that is the remaining balance on the levy account for the year.
5 Sub-paragraph (6) applies if, in the first year for which the levy account is kept—
a an amount is credited to the levy account for the year in accordance with paragraph 20(2), and
b that amount exceeds the aggregate of all the payments on account to be made in the year under regulations under paragraph 28.
6 The amount of the excess is to be treated as the remaining balance on the levy account for the year.

30 C172Distribution of remaining balance

1 The Secretary of State may determine that an amount equal to the whole or part of the remaining balance on a levy account for a year is to be distributed among one or more relevant authorities (rather than being treated in accordance with paragraph 21(2)).
2 The Secretary of State may by regulations make provision about the basis (“the basis of distribution”) on which an amount referred to in sub-paragraph (1) is to be distributed.
3 If the Secretary of State makes a determination under sub-paragraph (1), the Secretary of State must calculate what amount (if any) falls to be paid to each relevant authority as its share of the amount referred to in that sub-paragraph.
4 The calculations must be made—
a as soon as is reasonably practicable after the determination is made, and
b in accordance with the basis of distribution specified in the regulations.
5 As soon as is reasonably practicable after making the calculations, the Secretary of State must notify each relevant authority of—
a whether a payment is to be made by the Secretary of State to the authority out of the amount referred to in sub-paragraph (1), and
b if such a payment is to be made, the amount of the payment.
6 If the calculations show that a payment is to be made by the Secretary of State to a relevant authority, the Secretary of State must make that payment to the authority.
7 A payment from the Secretary of State to a relevant authority under this paragraph must be made—
a at such time, or
b in instalments of such amounts and at such times,
as the Secretary of State determines with the Treasury’s consent; but any such time must fall within the year to which the remaining balance relates.

31 Relationship with other provisions

This Part is subject to Parts 9 (pooling of authorities) and 10 (designation of areas and classes of hereditament).

Part 8 Transitional protection payments

32 Regulations about deemed and actual rating income

1 The Secretary of State may by regulations make provision for calculating in accordance with the regulations—
a the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if—
i regulations under section 57A (transitional relief following compilation of local rating list) were not in force for the year, and
ii the authority acted diligently, and
b the total amount which would be payable to a billing authority in England in respect of a year under sections 43 and 45 if the authority acted diligently.
2 The regulations may include provision for adjustments to be made to an amount calculated under provision under sub-paragraph (1).
3 The regulations may, in particular, make provision for adjustments to that amount by reference to changes affecting the calculation of such an amount for an earlier year but not taken into account in that calculation.
4 In this Part of this Schedule—
a a billing authority’s “deemed rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph (1)(a) and (2), and
b a billing authority’s “actual rating income” for a year means the amount calculated for the authority and the year under provision under sub-paragraph (1)(b) and (2).

33 Regulations about transitional protection payments

1 The Secretary of State may by regulations make provision for the making of a payment (a “transitional protection payment”) for a year—
a by the Secretary of State to a billing authority in England, or
b by a billing authority in England to the Secretary of State.
2 The regulations must provide for the amount (if any) of a transitional protection payment in relation to an authority for a year to be calculated by reference to its deemed and actual rating income for the year, so that—
a if its deemed rating income for a year exceeds its actual rating income for the year, the Secretary of State is to be liable to make a transitional protection payment to the authority for the year of an amount equal to the excess;
b if its actual rating income for a year exceeds its deemed rating income for the year, the authority is to be liable to make a transitional protection payment to the Secretary of State for the year of an amount equal to the excess;
c if its deemed rating income for a year is equal to its actual rating income for the year, no transitional protection payment is to be made to or by the authority for the year.
3 The regulations may, in particular, make provision—
a about the making of calculations, and the supply of information to the Secretary of State, by a billing authority in connection with the determination of the transitional protection payment (if any) to be made to or by the authority;
b about the assumptions and adjustments to be made, and the information to be taken into account, in making such calculations;
c about the consequences of non-compliance with provision under paragraph (a) or (b), including (in particular)—
i for the making by the Secretary of State of calculations, or of assumptions as to the information that would otherwise have been supplied by the authority;
ii for the suspension of payments to the authority.
4 The regulations may, in particular, make provision—
a for the making by a billing authority or the Secretary of State of a payment on account of a transitional protection payment;
b for the calculation, where a payment on account has been made, of the amount of the final transitional protection payment (if any) to be made to or by the authority;
c for the certification of calculations made, or information supplied to the Secretary of State, by a billing authority in connection with the determination of the final transitional protection payment (if any) to be made to or by the authority;
d about the consequences where a certified calculation or certified information does not match that made or supplied by the authority, including (in particular) about the use of the certified calculation or certified information;
e about the making of financial adjustments where the final transitional protection payment to be made to or by the authority for the year is different from a payment on account made to or by the authority for the year.
5 The regulations may confer power on the Secretary of State to give directions about the certification of calculations or information.
6 The regulations may, in particular, make provision about the time and manner in which a payment under the regulations is to be made (including for payment by instalments), and as to the consequences of non-payment.

Part 9 Pooling of authorities

34 Designation of pool of authorities

1 The Secretary of State may, in accordance with this paragraph, designate two or more relevant authorities as a pool of authorities for the purposes of the provisions of this Schedule applying to such pools (as to which, see paragraphs 36 and 37).
2 The Secretary of State may make a designation only if each authority covered by the designation has agreed to it.
3 The Secretary of State—
a may revoke a designation (in particular if any condition of the designation is breached), and
b must do so if any authority covered by the designation asks the Secretary of State to do so.
4 Subject to sub-paragraph (5), a designation has effect—
a for the year beginning after it is made, and
b for each subsequent year, unless previously revoked.
5 A designation or revocation has effect for a year only if it is made before the Secretary of State gives the notification for the year required by paragraph 12(2) (notification of general basis of calculation to be specified in local government finance report for year), unless sub-paragraph (6) applies.
6 A revocation made after the Secretary of State has given that notification has effect for the year for which the notification was given if—
a it is made in response to a request under sub-paragraph (3)(b) made within the period of 28 days beginning with the date on which the notification was given, and
b it is made before the local government finance report for that year is laid before the House of Commons.
7 After making or revoking a designation, the Secretary of State must notify the authorities covered by the designation.
8 A notification under sub-paragraph (7) must be given before or at the same time as the Secretary of State gives the notification required by paragraph 12(2) for the year to which the designation or revocation relates, unless sub-paragraph (9) applies.
9 A notification under sub-paragraph (7) of a revocation made in the circumstances described in sub-paragraph (6) must be given as soon as is reasonably practicable after it is made.

35 Designations subject to conditions

1 A designation under paragraph 34 must be made subject to conditions—
a requiring the authorities to which it relates to appoint a lead authority to exercise the functions specified in the conditions, and
b requiring the authorities, if the designation is revoked, to take the steps specified in the conditions before the revocation takes effect.
2 A designation under paragraph 34 may be made subject to such other conditions as the Secretary of State thinks fit.
3 The Secretary of State may vary a designation by—
a adding a condition,
b modifying a condition, or
c removing a condition (other than one mentioned in sub-paragraph (1)).
4 Before varying a designation under sub-paragraph (3), the Secretary of State must consult the authorities covered by the designation.
5 After varying a designation under sub-paragraph (3), the Secretary of State must notify those authorities.

36 Effect of designation in relation to Part 5

1 Where a designation of a pool of authorities has effect for a year, Part 5 of this Schedule (principal payments in connection with local retention of non-domestic rates) applies in relation to the pool as if—
a the authorities in the pool were not relevant authorities, but
b the pool were itself a relevant authority.
2 Sub-paragraph (1) does not apply in relation to paragraph 15(5) (duty to send copy of amending report to each relevant authority).
3 This paragraph does not prevent—
a the local government finance report for the year, or an amending report under paragraph 15 in relation to that report, from also making provision in relation to the individual authorities in the pool,
b the Secretary of State from making calculations based on the local government finance report, or any such amending report, in relation to each of those authorities, or
c the Secretary of State from notifying the results of the calculations to each of those authorities.
4 But paragraphs 14 and 17 (payments following reports) do not apply in relation to such calculations.

37 Effect of designation in relation to Part 7

1 Regulations under paragraph 22, 25 or 28 (levy payments, safety net payments and safety net payments on account) may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
2 Such regulations may, in particular, make provision—
a that is similar to provision which may be made under the paragraph in question apart from sub-paragraph (1) above, or
b that applies such provision with modifications.
3 Where regulations under paragraph 22 apply to a pool of authorities for a year, paragraphs 23 and 24 (calculation and making of levy payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.
4 Where regulations under paragraph 25 apply to a pool of authorities for a year, paragraphs 26 and 27 (calculation and making of safety net payments) apply in relation to the authorities and the year as if references in them to a relevant authority were to the pool.
5 Where a designation of a pool of authorities has effect for a year, paragraph 30 (distribution of remaining balance) applies in relation to the pool as if—
a the authorities in the pool were not relevant authorities, but
b the pool were itself a relevant authority.
6 Regulations under paragraph 30 may provide for a pool of authorities to be treated as a relevant authority for the purposes of the regulations.
7 This paragraph does not prevent—
a regulations under paragraph 22, 25, 28 or 30 from also making provision in relation to the individual authorities in a pool,
b the Secretary of State from making calculations under paragraph 23, 26 or 30(3) based on such regulations in relation to each of those authorities, or
c the Secretary of State from notifying the results of the calculations to each of those authorities.
8 But paragraphs 24, 27 and 30(6) (payments following calculations) do not apply in relation to such calculations.

38 Further provisions about effect of designation

1 A requirement under Part 5 or 7 of this Schedule in its application by virtue of paragraph 36 or 37 to notify a pool of authorities of any matter is a requirement to notify each authority in the pool of that matter.
2 Where by virtue of either of those paragraphs a pool of authorities is required to make a payment to the Secretary of State, each authority in the pool is jointly and severally liable to make that payment.
3 Where by virtue of either of those paragraphs the Secretary of State is required to make a payment to a pool of authorities, the payment is to be made to the lead authority appointed in accordance with conditions under paragraph 35(1).

Part 10 Designation of areas and classes of hereditament

39 Designation of areas

1 The Secretary of State may by regulations—
a designate one or more areas in England (a “designated area”);
b provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority all or part of whose area falls within a designated area, of the amount mentioned in sub-paragraph (2);
c provide for the calculation of a proportion of that amount in accordance with the regulations;
d provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
i paragraph 6 (payments in respect of the central share);
ii regulations under paragraph 7 (administrative arrangements for payments in respect of the central share);
iii regulations under paragraph 9 (payments by billing authorities to major precepting authorities);
iv regulations under paragraph 10 (administrative arrangements for payments by billing authorities to major precepting authorities);
v paragraph 13 (calculations following local government finance report);
vi paragraph 16 (calculations following amending report);
vii paragraph 23 (calculations of levy payments);
viii paragraph 26 (calculations of safety net payments);
ix regulations under paragraph 28 (calculations of payments on account);
x paragraph 30 (calculations relating to distribution of remaining balance).
2 Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated area.
3 The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
4 The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
5 The regulations must—
a specify the date on which the designation takes effect, which must be the first day of a year, or
b provide that the designation is to take effect on the first day of the first year after specified conditions have been met.
6 Conditions under sub-paragraph (5)(b) may require compliance with specifications or requirements contained in a document of a specified kind.
7 If the regulations make provision under sub-paragraph (5)(b), they must provide that they will cease to have effect at the end of a specified period unless the conditions are met by the end of that period.
8 The regulations may specify the years for which the designation has effect.
9 If the regulations contain provision under sub-paragraph (8)—
a amendments within sub-paragraph (10) may not be made to the regulations unless (in the case of amendments within paragraph (a), (b) or (c) of that sub-paragraph) the amendments are expressed to come into force after the end of that period, and
b the regulations may not be revoked unless the revocation is expressed to come into force after the end of that period.
10 The amendments mentioned in sub-paragraph (9)(a) are those which have the effect of—
a altering the boundaries of a designated area,
b where provision made under paragraph (d) of sub-paragraph (1) has the effect that the amount referred to in that paragraph is to be disregarded, providing for a proportion of that amount to be disregarded,
c where provision made under that paragraph has the effect that a proportion is to be disregarded, reducing that proportion, or
d reducing the period for which the designation has effect.
11 Regulations under this paragraph must specify each area designated by the regulations by means of a plan or map (whether or not each area is specified by any other means).
12 An area may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
13 The consent of the Treasury is required to regulations under this paragraph.
14 In this paragraph “specified” means specified in the regulations.

40 Designation of classes of hereditament

1 The Secretary of State may by regulations—
a designate one or more classes of hereditaments in England (a “designated class”);
b provide for the calculation in accordance with the regulations, for each year for which the designation has effect and in relation to each billing authority whose area includes hereditaments within the designated class, of the amount mentioned in sub-paragraph (2);
c provide for the calculation of a proportion of that amount in accordance with the regulations;
d provide for that amount or that proportion to be disregarded for the purposes of calculations under any of the following provisions in its application to the authority for that year—
i paragraph 6 (payments in respect of the central share);
ii regulations under paragraph 7 (administrative arrangements for payments in respect of the central share);
iii regulations under paragraph 9 (payments by billing authorities to major precepting authorities);
iv regulations under paragraph 10 (administrative arrangements for payments by billing authorities to major precepting authorities);
v paragraph 13 (calculations following local government finance report);
vi paragraph 16 (calculations following amending report);
vii paragraph 23 (calculations of levy payments);
viii paragraph 26 (calculations of safety net payments);
ix regulations under paragraph 28 (calculations of payments on account);
x paragraph 30 (calculations relating to distribution of remaining balance).
2 Subject as follows, the amount referred to in sub-paragraph (1)(b) is the total amount which, if the authority acted diligently, would be payable to it for the year under sections 43 and 45 in respect of the hereditaments within the designated class.
3 The regulations may provide for that amount, or any proportion calculated under sub-paragraph (1)(c), to be adjusted in accordance with the regulations (and references in this paragraph to that amount or proportion include the amount or proportion as adjusted in accordance with such provision).
4 The regulations may, in particular, provide for adjustments to that amount or that proportion by reference to changes affecting a calculation under regulations under this paragraph for an earlier year but not taken into account in that calculation.
5 The regulations may include provision imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of the calculation referred to in sub-paragraph (1)(c).
6 The regulations—
a must specify the date on which the designation takes effect (which must be at the beginning of a year), and
b may specify the years for which the designation has effect.
7 A class may be designated by regulations under this paragraph by reference to such factors as the Secretary of State thinks fit.
8 Before making regulations under this paragraph the Secretary of State must consult such persons as the Secretary of State thinks fit.
9 The fact that this paragraph was not in force when consultation in relation to proposed regulations under it took place is to be disregarded in determining whether there has been compliance with sub-paragraph (8).
10 The consent of the Treasury is required to regulations under this paragraph.

41 Payments to relevant authorities

1 Regulations under paragraph 39 or 40 may make provision for a billing authority to make a payment for a year to a relevant authority of an amount equal to the whole or part of the amount or proportion that, in relation to the billing authority and the year, is to be disregarded for the purposes of the calculations mentioned in paragraph 39(1)(d) or 40(1)(d) (as the case may be).
2 Sub-paragraph (3) applies where the regulations include provision for payments to be made in accordance with sub-paragraph (1) to two or more relevant authorities.
3 The regulations may include provision for imposing duties or conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) for the purpose of arriving at the amounts of those payments.
4 The regulations may make provision about the administration of payments to relevant authorities under the regulations.
5 The regulations may, in particular, make provision in relation to payments to relevant authorities of the same kind as the provision that may be made under sub-paragraph (2) of paragraph 10 in relation to payments to major precepting authorities to which that sub-paragraph applies.

42 Estimates of amounts to be disregarded

1 The Secretary of State may by regulations make provision for—
a calculations of a kind mentioned in paragraph 39(1)(d) or 40(1)(d) to be made on the basis of an estimate of an amount or proportion that is to be disregarded under regulations under that paragraph;
b for the making of a payment by the Secretary of State to a billing authority or vice versa where it is subsequently determined that the amount or proportion to be disregarded is more or less than the amount of the estimate.
2 Regulations under this paragraph may make provision about the administration of payments under the regulations, including as to—
a the time and manner in which a payment is to be made, and
b the consequences of non-payment.

Part 11 Supplementary

43 Calculations and supply of information by relevant authorities

1 The Secretary of State may, for the purposes of any provision of or made under this Schedule or Part 6 (funds) so far as applying to non-domestic rates, direct a relevant authority to make calculations, or to supply information to the Secretary of State, in accordance with the direction.
2 The direction may require the calculations to be made, or the information to be supplied, before such time as is specified in the direction.
3 The direction may require the calculations or information to be certified in accordance with the direction.
4 If a relevant authority does not comply with a direction under this paragraph, the Secretary of State may make the calculations that the Secretary of State thinks would have been made, or make assumptions as to the information that would have been supplied, by the authority if it had complied with the direction.
5 If the Secretary of State proceeds under sub-paragraph (4), the Secretary of State must notify the authority—
a of that fact, and
b of the calculations or assumptions that the Secretary of State has made.
6 If any calculation or information certified in accordance with a direction under this paragraph does not match that made or supplied by the authority in question, the Secretary of State may use the certified calculation or information.
7 If the Secretary of State proceeds under sub-paragraph (6), the Secretary of State must notify the authority of that fact.
8 For the purposes of any provision made by or under Part 5 or 7 of this Schedule that applies to pools of authorities, this paragraph has effect as if references to a relevant authority included a reference to such a pool.
9 Where sub-paragraph (5) or (7) applies to a pool of authorities by virtue of sub-paragraph (8), the Secretary of State must notify each relevant authority in the pool of the matters in question.

44 Regulations about calculations and supply of information

The Secretary of State may by regulations—
a make any provision that could be made by a direction under paragraph 43;
b make provision for the Secretary of State to give a direction that could be given under that paragraph;
c make any provision made by that paragraph in relation to a direction under it—
i in relation to provision made by regulations under this paragraph, or
ii in relation to a direction given by the Secretary of State under regulations under this paragraph.

45 Interpretation of Schedule

In this Schedule—
  • “actual rating income”, in relation to a billing authority, has the meaning given by paragraph 32(4)(b);
  • “basis of calculation” has the meaning given by paragraph 12(1);
  • “the central share” has the meaning given by paragraph 4;
  • “deemed rating income”, in relation to a billing authority, has the meaning given by paragraph 32(4)(a);
  • “local government finance report” has the meaning given by paragraph 5(1);
  • “the local share” has the meaning given by paragraph 4;
  • “levy account” has the meaning given by paragraph 19(1);
  • “levy payment” has the meaning given by paragraph 22(1);
  • “main non-domestic rating account” has the meaning given by paragraph 1(1);
  • a “pool of authorities” means two or more relevant authorities designated as a pool of authorities under paragraph 34;
  • “relevant authority” means—
    1. a billing authority in England, or
    2. a major precepting authority in England;
  • “safety net payment” has the meaning given by paragraph 25(1);
  • “year” means a chargeable financial year.

SCHEDULE 8 

Non-Domestic Rating: Pooling

Section 60.

Part I  Non-Domestic Rating Accounts

The accounts

1
1 In accordance with this Schedule the Welsh Ministers shall keep for each chargeable financial year an account (to be called a non-domestic rating account).
2 The Welsh Ministers—
a shall keep each account in such form as they consider appropriate, and
b shall at such time as they consider appropriate send copies of each account to the Auditor General for Wales.
F7703 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 The Auditor General for Wales shall examine, certify and report on any account of which copies are sent to him under sub-paragraph (2) and shall lay copies of the account and of his report before the National Assembly for Wales.

Credits and debits

C103C1042
C1051 For each chargeable financial year the following shall be credited (as items of account) to the account kept for the year—
a sums received by the Welsh Ministers in the year under section 54 above,
b sums received by them in the year under section 59 above, and
c sums received by them in the year under paragraph 5 below or regulations made under sub-paragraph (15) of that paragraph.
2 For each chargeable financial year the following shall be debited (as items of account) to the account kept for the year—
a payments made by the Welsh Ministers in the year under paragraph 5(10) or (14) below, under regulations made for the purpose mentioned in paragraph 4(7) below or under regulations made under paragraph 5(15) or 6(5) below, and
b payments made by them in the year under paragraph 12 or 15 below (as the case may be).
C1743
1 As soon as is reasonably practicable after the end of each chargeable financial year the Welsh Ministers shall calculate the following—
a the aggregate of the items of account credited to the account kept for the year, and
b the aggregate of the items of account debited to the account kept for the year.
2 If the aggregate mentioned in sub-paragraph (1)(a) above exceeds that mentioned in sub-paragraph (1)(b) above, a sum equal to the excess shall be—
a debited (as an item of account) to the account kept for the year, and
b credited (as an item of account) to the account kept for the next financial year.
3 If the aggregate mentioned in sub-paragraph (1)(b) above exceeds that mentioned in sub-paragraph (1)(a) above, a sum equal to the excess shall be—
a credited (as an item of account) to the account kept for the year, and
b debited (as an item of account) to the account kept for the next financial year.

F273Part II  Contribution

Interpretation

3AAny reference in this Part of this Schedule to a billing authority is a reference to a billing authority in Wales.

Non-domestic rating contributions

4
1 The Welsh Ministers may make regulations containing rules for the calculation of an amount for a chargeable financial year in relation to each billing authority (to be called its non-domestic rating contribution for the year).
2 The rules shall be so framed that the amount calculated under them in relation to an authority is broadly the same as the total which, if the authority acted diligently, would be payable to it in respect of the year under sections 43 and 45 above.
F7793 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2634 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4A The rules may include provision for such deductions as the maker of the rules thinks fit for the purpose of enabling an authority to retain part, or all, of so much of the total payable to it in respect of the year under sections 43 and 45 above as exceeds an amount determined for the authority by or under the rules.
F7804B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4C Sub-paragraph (2) above shall have effect subject to sub-paragraph (4A) above.
F7814D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 The Welsh Ministers may incorporate in the rules provision for deductions (of such extent as they think fit) as regards—
a the operation of sections 47 and 49 above;
b costs of collection and recovery;
c such other matters (if any) as they think fit;
and sub-paragraph (2) above shall have effect subject to this.
F7855A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C145C1586 Regulations under this paragraph in their application to a particular financial year (including regulations amending or revoking others) shall not be effective unless they come into force before 1 January in the preceding financial year.
7 Sub-paragraph (6) above does not apply to regulations made only for the purpose of amending the rules to increase deductions as regards the operation of section 49 above for the whole or part of the financial year.
5
1 This paragraph applies where regulations under paragraph 4 above are in force for a chargeable financial year and has effect subject to any provision made by virtue of paragraph 6(2A) below.
2 By such time before the year begins as the Welsh Ministers may direct, a billing authority shall calculate the amount of its non-domestic rating contribution for the year and shall notify the amount to the Welsh Ministers.
3 If the authority fails to comply with sub-paragraph (2) above or if the Welsh Ministers believe the amount notified is not likely to have been calculated in accordance with the regulations they may make their own calculation of the amount; and where they make such a calculation they shall inform the authority why they have done so and shall inform it of the amount calculated.
C1064 The authority shall be liable to pay to the Welsh Ministers an amount (the provisional amount) equal to—
a that calculated and notified under sub-paragraph (2) above, or
b if sub-paragraph (3) above applies, that calculated by the Welsh Ministers under it.
C1065 The authority shall pay the provisional amount during the course of the year, in such instalments and at such times as the Welsh Ministers may direct.
6 After the year ends the authority shall—
a calculate the amount of its non-domestic rating contribution for the year,
b notify the amount so calculated to the Welsh Ministers
ba F796... notify to the Welsh Ministers, the amount of any deduction that in accordance with provision under paragraph 4(4A) above is made in calculating the amount mentioned in paragraph (a) above, and
c arrange for the calculation, and the amount or amounts notifiable under paragraphs (b) and (ba) above, to be certified under arrangements made by the Auditor General for Wales.
6A The F798... Auditor General for WalesF799... shall send a copy of the certification of the calculation and the amount or amounts to the Welsh Ministers.
C1067 If the authority fails to comply with sub-paragraph (6) above by such time as the Welsh Ministers direct, they may suspend payments which would otherwise fall to be made to the authority under the relevant provisions (within the meaning given by paragraph 6(7) below); but if the authority then complies with the sub-paragraph they shall resume payments falling to be made to the authority under the relevant provisions and make payments to it equal to those suspended.
8 If, at any time after the year ends, the Welsh Ministers receive notification from an authority under sub-paragraph (6)(b) above above they shall—
a calculate the amount of the difference (if any) between the amount notified and the provisional amount, and
b if there is a difference, inform the authority of the amount of the difference.
C1069 If the amount notified under sub-paragraph (6)(b) above above exceeds the provisional amount the authority shall pay an amount equal to the difference to the Welsh Ministers at such time as they may direct.
F26910 If the amount notified under sub-paragraph (6)(b) above is less than the provisional amount, the Welsh Ministers shall—
a if they believe that the amount so notified is not likely to have been calculated in accordance with the regulations under paragraph 4 above, inform the authority of their reasons for that belief;
b if they are not of that belief, pay to the authority, at such time as they decide F812... , an amount equal to the difference between the amount so notified and the provisional amount.
11 Sub-paragraph (12) below applies where—
a at any time after the year ends the Welsh Ministers have received both a notification from an authority under sub-paragraph (6)(b) above and a copy of a certification sent to them in relation to the authority under sub-paragraph (6A) above, and
b the amount which is certified by the certification to be the authority’s non-domestic rating contribution for the year (the certified amount) is different from the amount notified to the Welsh Ministers under sub-paragraph (6)(b) above.
12 Where this sub-paragraph applies the Welsh Ministers shall—
a calculate the amount of the difference (if any) between the certified amount and the provisional amount, and
b if there is a difference, inform the authority of the amount of the difference.
13 If at the time the Welsh Ministers make the calculation required by sub-paragraph (12) above no payment has been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above—
a sub-paragraphs (9) and (10) above shall not apply in relation to that amount, and
b sub-paragraph (14) below shall apply.
C10614 Where this sub-paragraph applies—
a if the certified amount exceeds the provisional amount the authority shall pay an amount equal to the difference to the Welsh Ministers at such time as they may direct, and
b if the certified amount is less than the provisional amount the Welsh Ministers shall pay an amount equal to the difference to the authority, and the amount shall be paid at such time as they decide F822... .
15 Regulations under this sub-paragraph may make provision for financial adjustments to be made where at the time the Welsh Ministers make the calculation required by sub-paragraph (12) above a payment has already been made under sub-paragraph (9) or (10) above in relation to the amount notified under sub-paragraph (6)(b) above; and the regulations may include provision—
a for the making of payments by the Welsh Ministers or the authority, and
b as to the time at which any such payment must be made.
6
1 Any calculation under paragraph 5 above of the amount of an authority’s non-domestic rating contribution for a year shall be made in accordance with the regulations under paragraph 4 above.
F2702 Such a calculation shall be made on the basis of the information before the person making the calculation at the time he makes it; but the Welsh Ministers may make regulations—
a requiring a calculation under paragraph 5(2) or (3) above to be made on the basis of that information read subject to prescribed assumptions;
b enabling a calculation under paragraph 5(6) above to be made without taking into account any information as regards which the following conditions are satisfied—
i it is not reasonably practicable for the person making the calculation to take it into account; and
ii it was received by the authority after a prescribed date (which may be before or after the end of the year in question).
2A Regulations under paragraph 4 above may incorporate in the rules provision for adjustments to be made in the calculation of the amount of an authority’s non-domestic rating contribution under paragraph 5(2) or 5(6) above, being adjustments to take account of relevant changes affecting the amount of the authority’s non-domestic rating contribution for an earlier year.
2B For the purposes of sub-paragraph (2A) above, a change is a relevant change if it results from a decision, determination or other matter which (whether by reason of the time at which it was taken, made or occurred or otherwise) was not taken into account by the authority in the calculation under paragraph 5(6) above of the amount of its non-domestic rating contribution for the earlier year in question.
3 The power to give a direction under paragraph 5 above—
a includes power to revoke or amend a direction given under the power;
b may be exercised differently for different authorities.
F8264 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 The Welsh Ministers may make regulations providing that, once the provisional amount has been arrived at under paragraph 5 above as regards an authority for a financial year and if prescribed conditions are fulfilled, the provisional amount is to be treated for the purposes of that paragraph as being an amount smaller than it would otherwise be.
C1086 Regulations under sub-paragraph (5) above may include—
a provision as to the re-calculation of the provisional amount, including provision for the procedure to be adopted for re-calculation if the prescribed conditions are fulfilled;
b provision as to financial adjustments to be made as a result of any re-calculation, including provision for the making of reduced payments under paragraph 5 above or of repayments.
6A Regulations made for the purpose mentioned in paragraph 4(7) above may include provision—
a for or in connection with the recalculation of the provisional amount for the financial year concerned, including provision for the procedure to be adopted for recalculation, and
b as to financial adjustments to be made, including provision for the making of reduced payments under paragraph 5 above or of repayments.
7 For the purposes of paragraph 5(7) above the relevant provisions are—
a paragraph 5(10) above,
aa regulations made for the purpose mentioned in paragraph 4(7) above,
b regulations made under sub-paragraph (5) above, and
c paragraphs 12 and 15 below.

Recovery

7Where an amount has become payable under any provision of or made under this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

C116 Part III  Distribution

F275Interpretation

C109F2748
1 For the purposes of this Part of this Schedule a receiving authority is—
a any billing authority in Wales, or
b any major precepting authority in Wales.
2 Any reference in this Part of this Schedule to a local government finance report is a reference to a report made under section F829... 84G above.
3 In this Part of this Schedule “the Assembly” means the National Assembly for Wales.
F8304 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F277Distributable amount

F276C1109
1 Before a financial year begins the Welsh Ministers shall estimate—
a the aggregate of the items of account which will be credited to the account kept for the year; and
b the aggregate of the items of account which will be debited to the account kept for the year under paragraphs 2(2)(a) and 3(3)(b) above.
2 In making any estimate under sub-paragraph (1) above the Welsh Ministers may make such assumptions as they see fit.
3 If the aggregate estimated under sub-paragraph (1)(a) above exceeds the aggregate estimated under sub-paragraph (1)(b) above the Welsh Ministers shall calculate the amount equal to the difference.
4 In the local government finance report for the year the Welsh Ministers shall specify the amount arrived at under this paragraph (the distributable amount for the year) , subject to paragraph 9A below.

Years where two local government finance reports prepared for Wales

9A
1 Where the Welsh Ministers make two local government finance reports for a particular financial year—
a paragraph 9(4) above does not apply F836... as respects that year, and
b the Welsh Ministers shall decide whether—
i distribution among all receiving authorities of the amount arrived at under paragraph 9 above for the year is to be dealt with in just one of those reports (the chosen report), or
ii each of those reports is to deal with the distribution of so much of that amount as is for the receiving authorities to which that report relates.
2 If the Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(i) above—
a the Welsh Ministers shall specify that amount (the distributable amount for the year) in the chosen report, and
b the chosen report is the local government finance report for that year to which the requirement under paragraph 10(1) below applies.
3 If the Welsh Ministers decide as mentioned in sub-paragraph (1)(b)(ii) above—
a paragraphs 10 and 11 below do not apply F837... as respects the year (but see paragraphs 11A to 11C below),
b the power under paragraph 13 below may (in particular) be exercised by making a single amending report relating to both of the local government finance reports for the year, and
c paragraph 14 below does not apply in relation to any report amending either of those reports (but see paragraph 14A below).

F281C114Distribution: local government finance reports

C111F27810
1 A local government finance report for a financial year shall specify the basis (the basis of distribution) on which the Welsh Ministers propose to distribute among receiving authorities the distributable amount for the year.
2 Before making the report the Welsh Ministers shall notify to such representatives of local government as appear to them to be appropriate the general nature of the basis of distribution.
C112F27911
1 This paragraph applies where—
a in relation to a financial year, the distributable amount for the year has been calculated and specified in a report in accordance with paragraphs 9 and 9A(2) above; and
b the report has been laid before the Assembly.
2 If the report is approved by resolution of the Assembly, the distributable amount for the year shall be distributed among and paid to receiving authorities in accordance with this paragraph and paragraph 12 below.
3 As soon as is reasonably practicable after the report has been so approved, the Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the report as so approved.
4 Subject to sub-paragraph (5) below, after making a calculation under sub-paragraph (3) above, the Welsh Ministers may, at any time before the end of the financial year following the financial year to which the report relates, make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution so specified.
5 The power to make a calculation under sub-paragraph (4) above shall not be exercisable after the approval by resolution of the Assembly of any amending report made under paragraph 13 below in relation to the local government finance report.
6 If the Welsh Ministers decide that they will leave out of account information received by them after a particular date in making a calculation under sub-paragraph (3) or (4) above, the calculation shall be made accordingly, and they may decide different dates for different kinds of information.
7 Sub-paragraph (6) above applies only if the Welsh Ministers inform each receiving authority in writing of their decision and of the date (or the dates and kinds of information) concerned; but they may do this at any time before the calculation is made under this paragraph (whether before or after the distributable amount for the year is calculated under paragraph 9 above).
8 As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (4) above, the Welsh Ministers shall inform each receiving authority of the sum they calculate falls to be paid to it as its share of the distributable amount for the year.
11A
1 Where the Welsh Ministers propose to make two local government finance reports for a particular financial year and as respects that year decide as mentioned in paragraph 9A(1)(b)(ii) above, the Welsh Ministers shall in each of those reports—
a specify the amount for the year arrived at under paragraph 9 above,
b specify how much of that amount is for the receiving authorities to which the report relates, and
c specify the basis on which the Welsh Ministers propose to distribute among those authorities the amount specified under paragraph (b) above.
2 Before making such a report as is mentioned in sub-paragraph (1) above, the Welsh Ministers shall notify the general nature of the basis of distribution proposed to be specified in the report to such representatives of local government as appear to the Welsh Ministers to be appropriate.
11B
1 This paragraph applies where—
a the Assembly approves by resolution a local government finance report that is one of two being made by the Welsh Ministers for a particular financial year, and
b as respects that year the Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.
2 The amount specified under paragraph 11A(1)(b) above in the report shall be distributed among and paid to the receiving authorities to which the report relates in accordance with this paragraph and paragraph 12 below.
3 As soon as is reasonably practicable after the report is approved by the Assembly, the Welsh Ministers shall calculate in relation to each of those authorities what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above.
4 The calculation under sub-paragraph (3) above shall be in accordance with the basis of distribution specified in the report.
5 The Welsh Ministers may carry out the sub-paragraph (3) calculation again at any time before the end of the financial year immediately following the one to which the report relates.
6 The power under sub-paragraph (5) above may only be exercised once and ceases to be exercisable if the Assembly approves by resolution an amending report made by the Welsh Ministers under paragraph 13 below.
7 As soon as is reasonably practicable after making a calculation under sub-paragraph (3) or (5) above, the Welsh Ministers shall inform each receiving authority to which the report relates of the outcome, so far as relating to it.
11C
1 The Welsh Ministers may set a deadline for the receipt of information to be taken into account by them when making a calculation under paragraph 11B(3) or (5) above.
2 Different deadlines may be set under sub-paragraph (1) above in relation to different kinds of information.
3 A deadline under sub-paragraph (1) above shall only have effect if the Welsh Ministers inform each receiving authority concerned of the deadline and of the information to which it relates.
4 Notification under sub-paragraph (3) above may be given at any time before the making of the calculation to which the deadline relates, including a time before the distributable amount for the year is calculated under paragraph 9 above.
5 When making a calculation in relation to which a deadline under sub-paragraph (1) above has effect, the Welsh Ministers shall leave information to which the deadline applies out of account if it is received after the passing of the deadline.
F280C11312
1 Where a calculation is made under paragraph 11(3) or 11B(3) above the Welsh Ministers shall pay to each receiving authority any sum calculated as falling to be paid to it.
2 The sum shall be paid in instalments of such amounts, and at such times in the financial year to which the report relates (the financial year concerned), as the Welsh Ministers determine F856... .
3 Where a calculation is made under paragraph 11(4) or 11B(5) above and the sum it shows as falling to be paid to a receiving authority exceeds that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) or 11B(3) above, the Welsh Ministers shall pay to the authority a sum equal to the difference.
4 The sum shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determineF859... ; but any such time must fall after the end of the financial year concerned.
5 Where a calculation is made under paragraph 11(4) or 11B(5) above and the sum it shows as falling to be paid to a receiving authority is less than that shown as falling to be paid to it by the calculation for the financial year concerned under paragraph 11(3) or 11B(3) above, a sum equal to the difference shall be paid by the authority to the Welsh Ministers.
6 The sum shall be paid on such day after the end of the financial year concerned as the Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.

F285Distribution: amending reports

F28213
1 Subject to sub-paragraph (6) below, after a local government finance report has been made the Welsh Ministers may, at any time before the end of the financial year following the financial year concerned, make in relation to the report one or more amending reports under this paragraph.
2 An amending report under this paragraph shall contain amendments to the basis of distribution specified in the local government finance report.
3 Before making the report the Welsh Ministers shall notify to such representatives of local government as appear to them to be appropriate the general nature of the amendments which they propose to make.
4 The report shall be laid before the Assembly.
5 As soon as is reasonably practicable after the report is laid before the Assembly, the Welsh Ministers shall send a copy of it to each receiving authority.
6 Where an amending report under this paragraph has been approved by resolution of the Assembly, the Welsh Ministers may not make a subsequent amending report under this paragraph in relation to the same local government finance report.
F28314
1 As soon as is reasonably practicable after an amending report made under paragraph 13 above has been approved by resolution of the Assembly, the Welsh Ministers shall calculate what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with the basis of distribution specified in the local government finance report as amended by the amending report.
2 Subject to sub-paragraph (3) below, after making a calculation under sub-paragraph (1) above the Welsh Ministers may make one further calculation of what sum falls to be paid to each receiving authority as its share of the distributable amount for the year in accordance with that basis of distribution.
3 A calculation may not be made under sub-paragraph (2) above after whichever is the later of—
a the end of the financial year following the financial year concerned, and
b the end of the period of 3 months beginning with the day on which the amending report is approved by resolution of the Assembly.
4 Sub-paragraphs (6) to (8) of paragraph 11 above apply in relation to calculations made under sub-paragraphs (1) and (2) above as they apply in relation to calculations made under sub-paragraphs (3) and (4) of that paragraph.
14A
1 This paragraph applies where—
a a report is made under paragraph 13 above amending a report (“the original report”) that is one of two local government finance reports that the Welsh Ministers make for a particular financial year, and
b as respects that year the Welsh Ministers decide as mentioned in paragraph 9A(1)(b)(ii) above.
2 As soon as is reasonably practicable after the amending report is approved by resolution of the Assembly, the Welsh Ministers shall calculate in relation to each of the authorities to which the original report relates what sum falls to be paid to the authority as its share of the amount specified under paragraph 11A(1)(b) above in the original report.
3 The calculation under sub-paragraph (2) above shall be in accordance with the amended basis of distribution.
4 The Welsh Ministers may carry out the sub-paragraph (2) calculation again at any time before—
a the end of the financial year immediately following the one to which the original report relates, or
b if later, the end of the period of 3 months beginning with the day on which the Assembly approves by resolution the amending report.
5 The power under sub-paragraph (4) above may only be exercised once.
6 Paragraphs 11B(7) and 11C above apply in relation to calculations made under sub-paragraphs (2) and (4) above as they apply in relation to calculations made under paragraph 11B(3) and (5) above.
F284C11515
1 This paragraph applies where a calculation (the relevant calculation) is made under paragraph 14(1) or (2) or 14A(2) or (4) above in relation to an amending report.
2 Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned exceeds that shown as falling to be paid to it by the relevant previous calculation, the Welsh Ministers shall pay to the authority a sum equal to the difference.
3 The sum shall be paid at such times, or in instalments of such amounts and at such times, as the Welsh Ministers determineF876...; but any such time must fall after the end of the financial year in which the amending report was made.
4 Where the sum shown by the relevant calculation as falling to be paid to a receiving authority for the financial year concerned is less than that shown as falling to be paid to it by the relevant previous calculation, a sum equal to the difference shall be paid by the authority to the Welsh Ministers.
5 The sum shall be paid on such day after the end of the financial year in which the amending report was made as the Welsh Ministers may specify; and if it is not paid on or before that day it shall be recoverable in a court of competent jurisdiction.
6 In this paragraph “the relevant previous calculation” means—
a in relation to a calculation made under paragraph 14(1) or 14A(2) above, the calculation under paragraph 11(3) or 11B(3) above or, where a further calculation has been made under paragraph 11(4) or 11B(5) above, that further calculation;
b in relation to a calculation made under paragraph 14(2) or 14A(4) above, the calculation made under paragraph 14(1) or 14A(2) above.

Source of payments by Welsh Ministers

16Sums required for the making of payments by the Welsh Ministers under this Part of this Schedule are to be charged on the Welsh Consolidated Fund.

Recovery

C133C14216 

Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.

SCHEDULE 9 

Non-Domestic Rating: Administration

Section 62.

Collection and recovery

1The appropriate national authority may make regulations containing such provision as it sees fit in relation to the collection and the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of amounts persons are liable to pay under sections 43, 45 and 54 above.
2
1 In this paragraph—
a references to the ratepayer are to a person liable to pay an amount under section 43, 45 or 54 above,
b references to the amount payable are to the amount he is liable to pay,
c references to the payee are to the billing authority to which he is liable to pay or (where section 54 applies) the appropriate national authority, and
d references to the financial year are to the financial year concerned.
2 Regulations under this Schedule may include provision—
a that the ratepayer is to make payments on account of the amount payable, which may include payments during the course of the financial year,
b that payments on account must be made in accordance with an agreement between the ratepayer and the payee or in accordance with a prescribed scheme for payment by instalments,
c that in prescribed circumstances payments on account must be calculated by reference to an estimate of the amount payable,
d that an estimate must be made on prescribed assumptions (whether as to the ratepayer’s interest in property or otherwise),
e that the payee must serve a notice or notices on the ratepayer stating the amount payable or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise),
f that no payment on account of the amount payable need be made unless a notice requires it,
g that a notice must be in a prescribed form,
ga that a notice must contain prescribed matters,
gb that a notice must not contain other prescribed matters,
gc that where a notice is invalid because it does not comply with regulations under paragraph (g) or (ga) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (e) or (f) above shall nevertheless have effect as if the notice were valid,
gd that where a notice is invalid because it does not comply with regulations under paragraph (g) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to issue to the ratepayer a document in the form which the notice would have taken had it complied with regulations under paragraph (g) above,
ge that where a notice is invalid because it does not comply with regulations under paragraph (ga) above, and a requirement has effect by virtue of regulations under paragraph (gc) above, the payee must take prescribed steps to inform the ratepayer of such of the matters prescribed under paragraph (ga) above as were not contained in the notice,
gf that the payee must publish prescribed information in the prescribed manner,
h that the payee must supply prescribed information to the ratepayer when the payee serves a notice or on the request of the ratepayer. . . F289.
i that if the ratepayer fails to pay an instalment in accordance with the regulations the unpaid balance of the amount payable or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure, and
j that any amount paid by the ratepayer in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.
2A Regulations under this Schedule may include provision that where—
a an amount paid by the ratepayer in excess of his liability falls to be repaid or credited, and
b the circumstances are such as may be prescribed,
an additional amount by way of interest shall be paid or credited.
3 Any reference in this paragraph to a payment on account of an amount is to any payment (whether interim, final or sole) in respect of the amount.
3
1 This paragraph applies to any sum which has become payable to a billing authority under any provision included under paragraph 2 above and has not been paid.
2 Regulations under this Schedule may include, as regards the recovery of such a sum, provision—
a allowing a liability order to be made;
F902b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c allowing commitment to prison;
d allowing a bankruptcy petition to be presented;
e allowing winding-up.
3 The regulations may include provision equivalent to any provision included in regulations made under paragraph 1(1) of Schedule 4 to the Local Government Finance Act 1992 subject to any modifications the appropriate national authority thinks fit.
4 The regulations may include provision that—
a a sum to which this paragraph applies shall be recoverable in a court of competent jurisdiction, and
b such method of recovery shall be available as an alternative to any method provided for in section 62A above or included under sub-paragraph (2) above.
4
1 This paragraph applies to—
a any sum which has become payable to the appropriate national authority under any provision included under paragraph 2 above and has not been paid;
b any sum which has become payable (by way of repayment) to a person other than a billing authority or the appropriate national authority under any provision included under paragraph 2 above and has not been paid.
2 Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.
4A
1 Regulations under this Schedule may include provision that a billing authority and a person liable to pay it an amount under section 43 or 45 above may enter into an agreement that—
a any interest of his in the hereditament as regards which the liability arises shall be charged to secure payment of the amount, and
b in consideration of the charge the authority will take no steps for a period specified in the agreement to recover any payment in respect of the amount.
2 The regulations may include—
a provision that the agreement may also extend to any further amount the person may become liable to pay to the authority under section 43 or 45 above as regards the hereditament;
b provision that the agreement may provide for the payment of interest on sums outstanding and for interest payable to be secured by the charge;
c provision restricting the period which may be specified as mentioned in sub-paragraph (1)(b) above.

Information

5
1 A valuation officer may serve a notice on a person who is an owner or occupier of a hereditament requesting him to supply to the officer information—
a which is specified in the notice, and
b which the officer reasonably believes will assist him in carrying out functions conferred or imposed on him by or under this Part.
1A A notice under sub-paragraph (1) must state that the officer believes the information requested will assist him in carrying out functions conferred or imposed on him by or under this Part.
1B A billing authority in Wales may serve a notice on a person to whom sub-paragraph (1D) applies, requesting the person to supply to the authority information—
a which is specified in the notice,
b which relates to a hereditament in the authority's area specified in the notice, and
c which the authority reasonably believes will assist it in carrying out functions conferred or imposed on it by or under this Part.
1C A notice under sub-paragraph (1B) must state that the billing authority believes the information will assist it in carrying out functions conferred or imposed on it by or under this Part.
1D This sub-paragraph applies to—
a a person who is an owner of the hereditament specified in the notice under sub-paragraph (1B);
b a person who is an occupier of such a hereditament;
c a person who, in relation to the hereditament specified in the notice under sub-paragraph (1B), is carrying on a business of a description specified in regulations made by the Welsh Ministers.
2 A person on whom a notice is served under sub-paragraph (1) shall supply the information requestedF455... in such form and manner as is specified in the notice F455....
2A A person on whom a notice is served under sub-paragraph (1B) must supply the information requested in the form and manner specified in the notice.
F4543 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 If a notice has been served on a person under sub-paragraph (1), and in supplying information in purported compliance with sub-paragraph (2) above he makes a statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.
5 If a notice has been served on a person under sub-paragraph (1B), and in supplying information in purported compliance with sub-paragraph (2A) the person makes a statement knowing it to be false in a material particular or recklessly makes a statement which is false in a material particular, the person is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
C1755A
1 If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) or (2A) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.
2 Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer or, as the case may be, billing authority concerned shall serve on him a notice (a “penalty notice”) stating—
a that he has failed to comply with paragraph 5(2) or (2A) above within the period mentioned in sub-paragraph (1) above,
b that he is liable to a penalty of £100,
c the effect of sub-paragraphs (3) and (4) below, and
d that he has a right of appeal under paragraph 5C below.
3 If the person on whom a penalty notice is served fails to comply with paragraph 5(2) or (2A) within the period of 21 days beginning with the day on which the notice is served, he shall be liable—
a to a further penalty of £100, and
b subject to sub-paragraph (4) below, to a further penalty of £20 for each day in respect of which the failure continues after the end of that period.
4 The amount to which a person shall be liable under this paragraph in respect of a failure to comply with a notice served under paragraph 5 above shall not exceed the greater of—
a the rateable value of the hereditament concerned for the day on which the penalty notice is served, and
b £500.
5 For the purposes of sub-paragraph (4)(a) above—
a the hereditament concerned is the hereditament in respect of which the notice under paragraph 5 above was served, and
b a list compiled under this Part shall be used to find the rateable value of the hereditament for the day concerned.
C1755BA valuation officer or, as the case may be, billing authority may mitigate or remit any penalty imposed under paragraph 5A above.
C1755C
1 A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 5A above.
2 An appeal under this paragraph must be made before the end of the period of 28 days beginning with the day on which the penalty notice is served.
3 An appeal under this paragraph shall not prevent liability to any further penalty or penalties arising under paragraph 5A(3) above.
4 An appeal under this paragraph shall be treated as an appeal against the penalty imposed under paragraph 5A(1) above and any further penalty which may be imposed under paragraph 5A(3) above.
5 On an appeal under this paragraph the valuation tribunal may mitigate or remit any penalty under paragraph 5A above if it is satisfied on either or both of the grounds specified in sub-paragraph (6) below.
6 Those grounds are—
a that the appellant had a reasonable excuse for not complying with paragraph 5(2) or (2A) above, or
b that the information requested is not in the possession or control of the appellant.
7 In this paragraph “valuation tribunal” means—
a in relation to England: the Valuation Tribunal for England;
b in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.
C1755D
1 Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may —
a in a case which relates to a request for information made by a valuation officer, be recovered by the valuation officer concerned as a civil debt due to the valuation officer;
b in a case which relates to a request for information made by a billing authority in Wales, be recovered by the authority concerned as a civil debt due to the authority.
2 No claim to recover any such penalty may be made—
a before the end of the period mentioned in paragraph 5C(2) above, or
b if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.
C1755E
1 Any sums received by a valuation officer by way of penalty under paragraph 5A above must be paid into the Consolidated Fund.
2 Any sums received by a billing authority in Wales by way of penalty under paragraph 5A above must be paid into the Welsh Consolidated Fund.
5F
1 The Secretary of State in relation to England, and the National Assembly of Wales in relation to Wales, may by regulations make provision in relation to notices served under paragraphs 5 and 5A above.
2 The provision that may be made by regulations under this paragraph includes—
a provision enabling a valuation officer to request or obtain information for the purpose of identifying the owner or occupier of a hereditament;
aa provision enabling a billing authority in Wales to request or obtain information for the purpose of identifying a person to whom paragraph 5(1D) above applies;
b provision enabling a notice to be served on a person either by name or by such description as may be prescribed.
5GThe Secretary of State in relation to England, and the National Assembly in relation to Wales, may by order amend paragraph 5A above to increase or decrease the amount of any penalty under that paragraph.
5HWhere a valuation officer requires the name or address of a person on whom a notice under paragraph 5 or 5A above is to be served by the officer, he may serve a notice on a billing authority which he reasonably believes may have that information requesting the authority to supply him with that information.
6
1 If in the course of the exercise of its functions any information comes to the notice of a billing authority which leads it to suppose that a list requires alteration it shall be the authority’s duty to inform the valuation officer who has the duty to maintain the list.
1A The appropriate national authority may make regulations containing provision that, at such times and in such manner as may be prescribed, a billing authority shall supply to the valuation officer for the authority information of such description as may be prescribed.
2 . . . F302
6A
1 Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—
a the appropriate national authority;
b any appropriate precepting authority; or
c any appropriate levying body,
to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs in order to fulfil its duty.
2 Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the appropriate national authority or any appropriate precepting authority to supply the billing authority with prescribed information if the appropriate national authority considers it to be information the billing authority needs to ensure that the provision is met.
3 Where any person other than the appropriate national authority fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.
4 For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.
5 For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—
a it has power to issue a levy or special levy to the billing authority; or
b it has power to issue a levy to a county council which has power to issue a precept to the billing authority under Part I of the Local Government Finance Act 1992.
6AA
1 The Welsh Ministers may by regulations require persons to provide to billing authorities in Wales information relevant to determining—
a whether a person is, as regards a hereditament in Wales, subject to a non-domestic rate in respect of a chargeable financial year;
b where a person is, as regards a hereditament in Wales, subject to a non-domestic rate, the amount the person is liable to pay.
2 Regulations under sub-paragraph (1) must specify—
a the information to be provided,
b the persons who must provide the information,
c the circumstances in which the information is to be provided, and
d the period within which the information is to be provided.
3 The regulations may provide that a billing authority may impose a financial penalty on a person who fails to comply with a requirement in the regulations to provide information.
4 If provision is made under sub-paragraph (3)—
a the penalty specified in the regulations must be £500;
b the regulations must require any sum received by a billing authority by way of penalty to be paid into the Welsh Consolidated Fund;
c the regulations may include provision for any penalty to be recovered by the billing authority concerned as a civil debt due to the authority;
d the regulations must include provision enabling a person on whom a financial penalty is imposed to require a review of the imposition of the penalty or its amount by the billing authority that imposed the penalty;
e the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to a valuation tribunal established under paragraph 1 of Schedule 11.
5 The regulations may provide that a person who knowingly or recklessly provides information required under the regulations which is false in a material particular is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
6 The Welsh Ministers may by regulations substitute a different amount for the amount for the time being specified in sub-paragraph (4)(a).

Powers of entry

6B
1 If a valuation officer needs to value a hereditament in England for the purpose of carrying out functions conferred or imposed on the officer by or under this Part, the officer and any person authorised by the officer in writing may enter on, survey and value the hereditament if sub-paragraphs (2) and (4) are fulfilled and (where it applies) sub-paragraph (5) is fulfilled.
2 The valuation officer must obtain the approval of the tribunal before the officer or a person authorised by the officer exercises the power under sub-paragraph (1).
3 The tribunal must not give its approval unless it is satisfied that the valuation officer needs to value the hereditament.
4 After the tribunal has given its approval, at least 3 days’ notice in writing must be given of the proposed exercise of the power.
5 In a case where a person authorised by the valuation officer proposes to exercise the power, the person must if required produce the authorisation.
6 A person who wilfully delays or obstructs a person in the exercise of a power under this paragraph is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
7 For the purpose of the requirement under sub-paragraph (4), the following days are to be disregarded—
a a Saturday, a Sunday, Christmas Day or Good Friday;
b a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales.
8 The tribunal may—
a determine any application brought under this paragraph and any question arising from that application;
b specify the arrangements by which any entry approved by it must be conducted, including whether the entry may occur on more than one day.
9 In this paragraph “the tribunal” means the First-tier Tribunal.
7
1 If a valuation officer needs to value a hereditament in Wales for the purpose of carrying out functions conferred or imposed on him by or under this Part, he and any person authorised by him in writing may enter on, survey and value the hereditament if sub-paragraph (2) below is fulfilled and (where it applies) sub-paragraph (3) below is fulfilled.
2 At least 24 hours’ notice in writing of the proposed exercise of the power must be given.
3 In a case where a person authorised by the valuation officer proposes to exercise the power, the person must if required produce his authority.
4 If a person wilfully delays or obstructs a person in the exercise of a power under this paragraph, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

7A 

1 A billing authority in Wales may enter and survey a hereditament in its area if the authority has grounds for believing that the inspection is required for the purpose of carrying out functions conferred or imposed upon it by or under this Part.
2 But the billing authority must obtain the approval of a valuation tribunal established under paragraph 1 of Schedule 11 before it exercises the power under sub-paragraph (1) above.
3 After the tribunal has given its approval, the billing authority must give at least 24 hours' notice in writing of the proposed exercise of the power.
4 A person who proposes to exercise the power under sub-paragraph (1) above must if required produce written evidence of authority to carry out the inspection.
5 A person who wilfully delays or obstructs a person in the exercise of a power under this paragraph is liable on summary conviction to a fine not exceeding level 1 on the standard scale.

Access to information

8
1 A person may require a valuation officer of a billing authority in England to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—
a the officer is maintaining the list, and
b the list is in force or has been in force at any time in the preceding 5 years.
2 A person may require a billing authority in England to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—
a the authority has deposited the copy under section 41(6B) F1160... above, and
b the list is in force or has been in force at any time in the preceding 5 years.
3 A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—
a the Secretary of State has deposited the copy under section 52(6B) above, and
b the list is in force or has been in force at any time in the preceding 5 years.
4 A person may require a billing authority in England to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—
a the authority has deposited the copy under section 41(6) above, and
b the list itself is not yet in force.
5 A person may require the Secretary of State to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—
a the Secretary of State has deposited the copy under section 52(6) above, and
b the list itself is not yet in force.
6 A requirement under any of the preceding provisions of this paragraph must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.
7 Where access is given under this paragraph to information in documentary form the person to whom access is given may—
a make copies of (or of extracts from) the document;
b require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.
8 Where access is given under this paragraph to information in a form which is not documentary the person to whom access is given may—
a make transcripts of (or of extracts from) the information;
b require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.
9 If a reasonable charge is required for a facility under sub-paragraph (7) or (8) above, the sub-paragraph concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.
10 If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this paragraph—
a intentionally obstructs a person in exercising a right under sub-paragraph (1), (2), (3), (4), (5), (7)(a) or (8)(a) above, or
b refuses to comply with a requirement under sub-paragraph (7)(b) or (8)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.
8A
1 A person may require a valuation officer of a billing authority in Wales to give access to such information as will enable the person to establish what is the state of a list, or has been its state at any time since it came into force, if—
a the officer is maintaining the list, and
b the list is in force or has been in force at any time in the preceding 5 years.
2 A person may require a billing authority in Wales to give access to such information as will enable the person to establish—
a what is the state of the authority’s copy of a local non-domestic rating list, or
b what has been its state at any time since the list was compiled,
if the list is in force or has been in force at any time in the preceding 5 years.
3 A person may require the Welsh Ministers to give access to such information as will enable the person to establish—
a what is the state of the Welsh Ministers’ copy of a central non-domestic rating list, or
b what has been its state at any time since the list was compiled,
if the list is in force or has been in force at any time in the preceding 5 years.
4 A person may require a billing authority in Wales to give access to such information as will enable the person to establish what is the state of a copy of a proposed local non-domestic rating list if—
a the authority is keeping the copy under section 41ZA(7), and
b the list itself is not yet in force.
5 A person may require the Welsh Ministers to give access to such information as will enable the person to establish what is the state of a copy of a proposed central non-domestic rating list if—
a the Welsh Ministers are keeping the copy under section 52ZA(7), and
b the list itself is not yet in force.
6 A requirement under sub-paragraphs (1) to (5) must be complied with at a reasonable time and place.
7 Where access is given under this paragraph to information in documentary form the person to whom access is given may—
a make copies of the document or of parts of the document;
b require a person having custody of the document to supply a photographic copy of it or of parts of it.
8 Where access is given under this paragraph to information in a form that is not documentary, the person to whom access is given may—
a make transcripts of (or of extracts from) the information;
b require a person having control of access to the information to supply a copy in documentary form of (or of extracts from) the information.
9 No payment may be required for giving access to information under sub-paragraphs (1) to (5), but a reasonable charge may be required for a facility under sub-paragraph (7) or (8), and if it is required, the sub-paragraph concerned does not apply unless the charge is paid.
10 If without reasonable excuse a person having custody of a document containing, or having control of access to, information access to which is sought under this paragraph—
a intentionally obstructs a person in exercising a right under sub-paragraph (1), (2), (3), (4), (5), (7)(a) or (8)(a), or
b refuses to comply with a requirement under sub-paragraph (7)(b) or (8)(b),
that person is liable on summary conviction to a fine not exceeding level 1 on the standard scale.
9
1 A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 55 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding 5 years.
2 A person may—
a make copies of (or of extracts from) a document mentioned in sub-paragraph (1) above, or
b require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.
3 If a reasonable charge is required for a facility under sub-paragraph (2) above, the sub-paragraph shall not apply unless the person seeking to avail himself of the facility pays the charge.
4 If without reasonable excuse a person having custody of a document mentioned in sub-paragraph (1) above—
a intentionally obstructs a person in exercising a right under sub-paragraph (1) or (2)(a) above, or
b refuses to supply a copy to a person entitled to it under sub-paragraph (2)(b) above,
he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

F308 SCHEDULE 10 

Competition test: functions and agreements relating to buses

1The M33Social Security Act 1986 shall be amended as mentioned in the following provisions of this Schedule.

2 F622

1 Section 20 (income-related benefits) shall be amended as follows.
2 In subsection (1) the word “and” shall be omitted and at the end of the subsection there shall be inserted
3 After subsection (8) there shall be inserted—
4 After subsection (9) there shall be inserted—
5 In subsection (11)—
a before the definition of child there shall be inserted—
b after the definition of child there shall be inserted—
c after the definition of family there shall be inserted—
d after the definition of married couple there shall be inserted—
e after the definition of unmarried couple there shall be inserted—

3 F622

1 Section 21 (amount of entitlement) shall be amended as follows.
2 After subsection (5) there shall be inserted—
3 In subsection (6) after paragraph (b) there shall be inserted—
.

4 F622

1 Section 22 (calculation) shall be amended as follows.
2 In subsection (3) for “and housing benefit” there shall be substituted “ , housing benefit and any community charge benefit ”.
3 After subsection (8) there shall be inserted—

5 F622

The following shall be inserted after section 22—

6 F622

The following shall be inserted after section 31—

7 F622

In section 51 (regulations about claims for and payments of benefit) in subsection (1) paragraphs (j) and (u) shall be omitted.

8 F622

The following shall be inserted after section 51—
9
1 Section 56 (legal proceedings) shall be amended as follows.
F3072 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3073 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3074 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 In subsection (5) for “(4)” there shall be substituted “ (4A) ”.

10 F622

In section 61 (consultations on subordinate legislation) after paragraph (b) of subsection (7) there shall be inserted—
.

11 F622

1 Section 83 (orders and regulations) shall be amended as follows.
2 In subsection (2) after “housing benefit” there shall be inserted “ or community charge benefits ”.
3 In subsection (3) after paragraph (c) there shall be inserted—
.
4 In subsection (5) after “30” there shall be inserted “ , 31F ”.

12 F622

In section 85 (financial provision) in subsection (1)(a) after sub-paragraph (v) there shall be inserted—
.

SCHEDULE 11 

Tribunals

Section 136.

Part 1 The Valuation Tribunal for England

Establishment

A1There shall be a Valuation Tribunal for England.

Jurisdiction

A2
1 The jurisdiction of the existing English tribunals, including their jurisdiction under current legislation, is transferred to the Tribunal.
2 The jurisdiction of the existing English tribunals under current legislation is their jurisdiction under any of the following—This Act
  • Regulations under section 55.
  • Paragraph 4 of Schedule 4A.
  • Paragraph 5C of Schedule 9.
Land Drainage Act 1991 (c. 59)
Section 45.
Local Government Finance Act 1992 (c. 14)
  • Section 16.
  • Regulations under section 24.
  • Paragraph 3 of Schedule 3.
3 The jurisdiction transferred by this paragraph is to be exercised as regards all appeals under that jurisdiction, whether made before or after the transfer.
4 The existing English tribunals are the valuation tribunals established in relation to England by regulations under this Schedule (prior to its amendment by the Local Government and Public Involvement in Health Act 2007) which are in existence immediately before this paragraph comes into force.
A3
1 This paragraph applies as regards any matter which falls within the jurisdiction of the Tribunal.
2 The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
3 The persons are the persons who, if the matter were to be the subject of an appeal to the Tribunal, would be the parties to the appeal.

Membership

A4The Tribunal is to consist of the following members—
a the President of the Valuation Tribunal for England;
b one or more Vice-Presidents of the Valuation Tribunal for England;
c the members of a panel of persons to act as chairmen of the Tribunal;
d other persons appointed as members of the Tribunal.
A5A Vice-President has the functions assigned to him by the President.
A6
1 This paragraph applies if—
a the office of President is vacant, or
b the President is absent or otherwise unable to act.
2 The President's functions may be exercised by any Vice-President.
A7
1 It is for the Lord Chancellor to appoint the members of the Tribunal.
2 It is for the Secretary of State to determine the terms and conditions on which members of the Tribunal are to be appointed.
3 Paragraphs A11 to A13 make further provision about determination of remuneration etc.
A8
1 It is for the Secretary of State to determine the following matters—
a how many Vice-Presidents the Tribunal is to have;
b how many members the panel of chairmen is to have;
c how many other members the Tribunal is to have.
2 A determination under this paragraph may specify, in relation to a class of member—
a a particular number, or
b a minimum number or a maximum number, or both.
3 Before making a determination under this paragraph the Secretary of State must consult both of the following—
a the President;
b the Valuation Tribunal Service.

Tenure of office

A9
1 A member of the Tribunal shall hold office in accordance with the terms and conditions of his appointment.
2 That is subject to the other provisions of this Schedule.
A10The Lord Chancellor may remove a member of the Tribunal from office if the Lord Chancellor is satisfied that the member is—
a unable,
b unwilling, or
c unfit (whether because of misbehaviour or otherwise),
to perform his functions as a member of the Tribunal.

Remuneration, allowances & pension

A11It is for the Secretary of State to determine what (if any) remuneration is payable to the President and the Vice-Presidents.
A12It is for the Secretary of State to determine what (if any) allowances (including travelling and subsistence allowances) are payable to the members of the Tribunal.
A13It is for the Secretary of State to determine—
a what (if any) pension is payable to, or in respect of, a person who has held office as President or Vice-President, and
b what (if any) amounts are payable towards provision for the payment of a pension to, or in respect of, a person who has held office as President or Vice-President.
A14The Valuation Tribunal Service must pay any amount which is payable in accordance with a determination made by the Secretary of State under paragraph A11, A12 or A13.

Organisation & delegation

A15The President may make arrangements for the organisation of the Tribunal (whether in divisions or otherwise).
A16
1 The President or a Vice-President may delegate any of his functions to any other member of the Tribunal.
2 But where the President or a Vice-President has been selected to deal with an appeal, that person may not delegate any function of deciding that appeal.
3 A member of the Tribunal to whom a function is delegated under sub-paragraph (1) may delegate the function to any other member of the Tribunal (unless the delegation under sub-paragraph (1) does not allow such sub-delegation).
4 Any delegation under sub-paragraph (1) or (3) must be made in writing.

Dealing with appeals

A17
1 The President must make tribunal business arrangements.
2 Tribunal business arrangements are arrangements which provide for the selection of the member or members of the Tribunal to deal with any appeal made to the Tribunal.
3 Tribunal business arrangements must provide for at least one senior member of the Tribunal to deal with an appeal.
4 The senior members of the Tribunal are—
a the President;
b the Vice-Presidents;
c the members of the panel of chairmen.
5 Tribunal business arrangements must comply with, and are subject to, regulations under paragraph A19.
A18
1 This paragraph applies if a member of the Tribunal dealing with an appeal becomes unable to act.
2 The other members dealing with the appeal may continue to deal with the appeal.
3 Or, if the member who becomes unable to act is the only member dealing with the appeal, a further selection must be made in accordance with tribunal business arrangements.

Power for member of First-tier Tribunal to act as member of the Tribunal

A18A
1 A member of the First-tier Tribunal (an “FTT member”) may act as a member of the Valuation Tribunal for England.
2 An FTT member may only act as a member of the Tribunal—
a at the request of the President and with the approval of the Senior President of Tribunals,
b in relation to an appeal that relates, in whole or in part, to a council tax reduction scheme made or having effect as if made by a billing authority in England, and
c if the FTT member is not disqualified from being, or acting as, a member of the Tribunal.
3 A request under sub-paragraph (2)(a)—
a may relate to a particular appeal or to appeals of a particular kind,
b may be made only if the President thinks that FTT members are likely to have particular expertise that is relevant to the determination of the appeal, or to appeals of the kind, to which it relates.
4 An approval under sub-paragraph (2)(a) may relate to a particular appeal or to appeals of a particular kind.
5 The President may withdraw a request at any time; and an FTT member acting as a Tribunal member in response to a request must cease to do so if it is withdrawn.
6 References in this Schedule and in regulations made under paragraph A19 to a member of the Tribunal include an FTT member acting as a member of the Tribunal.
7 But sub-paragraph (6) does not apply—
a to paragraph A7, A8, A9, A10 or A12 (which make provision about the appointment and removal of, numbers of, and payments to, members of the Tribunal);
b to regulations under paragraph A19, if and to extent that the regulations provide that it does not apply.
8 The Valuation Tribunal Service may make payments to the Lord Chancellor in respect of the expenditure incurred by the Lord Chancellor in paying remuneration, allowances or expenses to an FTT member whilst acting as a member of the Tribunal.
9 In this paragraph—
a references to an appeal include a review by the Tribunal of a decision made by it on an appeal,
b “council tax reduction scheme” has the same meaning as in Part 1 of the Local Government Finance Act 1992 (see section 13A(9) of that Act).

Regulations

A19
1 The Secretary of State may, by regulations, make provision in relation to procedure or any other matter relating to the Tribunal.
2 Regulations under this paragraph may include provision about any of these matters—
a the circumstances in which persons are disqualified from becoming or continuing to be members of the Tribunal;
b the circumstances in which members of the Tribunal are to be disqualified from acting;
c the factors which are not to disqualify persons from becoming or continuing to be members of the Tribunal;
d the factors which are not to disqualify members of the Tribunal from acting;
e the functions of the Tribunal relating to an appeal which may be discharged on its behalf by the clerk of the Tribunal or by any other member of the Tribunal's staff.
3 Regulations under this paragraph may not make provision in relation to staff, accommodation and equipment.
4 Part 3 makes further provision about the kind of regulations that may be made under this paragraph.

Interpretation

A20In this Part—
a “Tribunal” means the Valuation Tribunal for England;
b “President” means President of the Valuation Tribunal for England;
c “Vice-President” means Vice-President of the Valuation Tribunal for England;
d “panel of chairmen” means the panel of persons to act as chairmen of the Tribunal;
e “Tribunal's staff” means the staff provided to the Tribunal by (or under arrangements made by) the Valuation Tribunal Service.

Part 2  Valuation Tribunals: Wales

Establishment

1
1 The Secretary of State shall make regulations providing for the establishment, in relation to Wales, of one or more tribunals (to be known as valuation tribunals).
2 The regulations may include such provision as he sees fit
F644a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b F643... in relation to membership, staff, accommodation, equipment, procedure and other matters relating to tribunals.
1AIn this Part, references to a tribunal are references to any tribunal established in relation to Wales by regulations under paragraph 1.

Jurisdiction

2The tribunals shall exercise the jurisdiction conferred on them by—
a section 23 above;
b regulations under section 55 above.
ba section 63L;
c paragraph 4 of Schedule 4A above.
ca paragraph 5C of Schedule 9 above;
cb regulations under paragraph 6AA of Schedule 9 above;
cc paragraph 7A of Schedule 9 above;
d section 16 of the 1992 Act;
e regulations under section 24 of that Act;
f paragraph 3 of Schedule 3 to that Act.
F6453. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Arbitration

4
1 This paragraph applies as regards any matter which falls within the jurisdiction conferred on tribunals by or under this Act.
2 The Secretary of State may by regulations provide that, where the persons mentioned in sub-paragraph (3) below agree in writing that the matter is to be referred to arbitration, the matter shall be so referred.
3 The persons are the persons who, if the matter were to be the subject of an appeal to a tribunal, would be the parties to the appeal.

Membership

5
1 Regulations under paragraph 1 above may include provision—
a that the number of members of a tribunal is to be such as is determined by the Secretary of State;
b for the appointment by a prescribed person or persons of the members of each tribunal;
c that one of the members is to be president of the tribunal;
d that the president is to be appointed by the members by a prescribed method, and that if one is not so appointed within a prescribed period the president is to be appointed by the Secretary of State after consulting such prescribed persons as he sees fit;
e that some of the members (who may include the president) are to be appointed to the position of chairman, that the number to be appointed is to be stated by a prescribed person or persons, and that the appointments are to be made by the members themselves by a prescribed method or (if they default) by a prescribed person or persons;
f that persons are to be disqualified from becoming or continuing to be members in prescribed circumstances;
g that members are to be disqualified from acting in cases falling within prescribed descriptions;
h that prescribed factors are not to disqualify persons from becoming or continuing to be members;
i that prescribed factors are not to disqualify members from acting;
j as to the duration (subject to disqualification, termination or resignation) of any appointment as president or member or chairman;
k allowing the Secretary of State to terminate an appointment as president;
l requiring the person or persons who appointed a member to terminate the appointment if the Secretary of State so directs after consulting the person or persons who made the appointment;
m allowing a president to terminate a person’s appointment as chairman, and requiring a president to do so if the Secretary of State directs him to do so;
n allowing a person appointed as president or member or chairman to resign if such notice as may be prescribed is given;
o that a person who ceases to be president or member or chairman is to be eligible for re-appointment in prescribed circumstances;
p that a member is to be entitled to such remuneration and travelling, subsistence and other allowances as the Secretary of State may, with the approval of the Treasury, from time to time determine.
2 The regulations may include provision for the administration of members’ allowances to be the responsibility of the clerk of the tribunal.

Staff

6
1 Regulations under paragraph 1 above F647... may include provision—
a that a tribunal shall appoint a clerk of the tribunal and may appoint other employees;
b that a tribunal shall pay to its employees such remuneration and allowances as the tribunal determines;
c that (subject to disqualification) employees shall be appointed on such other terms and conditions as the tribunal may determine;
d that an appointment shall be invalid unless made with the approval of the Secretary of State;
e that a determination as to remuneration or allowances shall be invalid unless made with the approval of the Secretary of State given with the Treasury’s consent;
f that persons are to be disqualified from becoming or continuing to be employees in prescribed circumstances;
g that employees are to be disqualified from acting in cases falling within prescribed descriptions;
h that prescribed factors are not to disqualify persons from becoming or continuing to be employees;
i that prescribed factors are not to disqualify employees from acting.
2 The regulations may include provision—
a that any function of making an appointment, or determining remuneration or allowances or other terms or conditions, may be performed on behalf of a tribunal by two or more of its members;
b that one of those members must be the president.
3 The regulations may include provision for the administration of employees’ remuneration and allowances to be the responsibility of the clerk of the tribunal.
4 The regulations may include provision that where a person ceases to be employed by a local valuation panel and immediately becomes employed by a valuation tribunal, for the purposes of the Employment Rights Act 1996 his period of employment by the panel shall count as a period of employment by the tribunal and the change of employment shall not break the continuity of the period of employment.
5 For the purposes of sub-paragraph (4) above a local valuation panel is a local valuation panel constituted under a scheme under section 88 of the 1967 Act.
F3156 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Accommodation and equipment

7
1 Regulations under paragraph 1 above F648... may include provision requiring a tribunal to—
a maintain a permanent office, and
b make arrangements to secure that the tribunal has such other accommodation, and such secretarial and other equipment, as is sufficient for the performance of its functions.
2 The regulations may include provision that any function as to accommodation or equipment may be performed on behalf of a tribunal by its clerk.

Dealing with appeals

7A
1 Regulations under paragraph 1 above may include—
a provision for determining which tribunal is to deal with an appeal;
b provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by its clerk or other prescribed employee;
c provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by one of its members;
d provision that prescribed functions of a tribunal relating to an appeal may be discharged on its behalf by some of its members;
e provision as to the selection of a member who is to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that he must be the president or a chairman);
f provision as to the number and selection of members who are to discharge functions relating to an appeal on behalf of a tribunal (which may include provision that one of them must be the president or a chairman).

Part 3  Procedure, orders etc

Procedure

8
1 Regulations under paragraph A19 or paragraph 1 may include provision of any kind specified in this paragraph.
2 The regulations may include provision—
a prescribing the procedure to be followed for initiating an appeal, and authorising or requiring it to be dismissed if it is not initiated within a prescribed time;
b authorising an appeal to be disposed of on the basis of written representations in prescribed circumstances;
c prescribing the procedure to be followed before the hearing of an appeal;
d authorising an appeal to be withdrawn before the hearing in prescribed circumstances.
3 The regulations may include provision prescribing the procedure to be followed at the hearing of an appeal, and such provision may include provision—
a requiring the hearing to take place in public except in prescribed circumstances;
b as to the persons entitled to appear and to be heard on behalf of parties to the appeal;
c authorising the hearing to proceed in the absence of a party or parties to the appeal in prescribed circumstances;
d requiring persons to attend to give evidence and produce documents;
e that no rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of the appeal of particulars delivered documents (within the meaning of Part I of the 1992 Act);
ea as to evidence generally (whether written evidence or oral evidence given under oath or affirmation) and, in particular, as to the use as evidence of particulars delivered documents, of information supplied under—
i Schedule 9 above;
ii regulations under Schedule 2 above;
iii section 82 of the 1967 Act; or
iv paragraph 15A or 15B of Schedule 2 to the 1992 Act or regulations under that Schedule;
F881... of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996 or of information supplied under section 131 of the Welfare Reform Act 2012 for purposes relating to council tax;;
f as to the adjournment of the hearing.
4 The regulations may include provision—
a that where two or more members of a tribunal are acting the decision of the majority is to prevail or, if the votes are equal, the appeal is to be reheard;
b requiring reasons for a decision to be given;
c authorising a decision to be given orally or in writing;
d authorising a decision to be reserved;
e authorising or requiring an order to be made in consequence of a decision;
f that an order may require a register or list to be altered (prospectively or retrospectively);
fa that an order may require the designation of an individual as a responsible individual or as a certification officer, or a designation under section 5 above, to be revoked;
fb that an order may require an estimate to be quashed or altered;
fc that an order may require a penalty to be quashed;
fd that an order may require a decision of a billing authority to be reversed;
fe that an order may require a calculation (other than an estimate) of an amount to be quashed and may require the amount to be recalculated;
g that an order may require any ancillary matter to be attended to;
h authorising or requiring a tribunal to review or set aside a decision, or to vary or revoke an order, of the tribunal in prescribed circumstances.
5 The regulations may include provision—
a requiring decisions and orders to be recorded;
b as to the proof of decisions and orders;
c authorising the correction of clerical errors in records of decisions and orders;
d requiring decisions, orders and corrections to be communicated to the parties to appeals.
6 The regulations may include provision that, subject to any other provision of the regulations, a tribunal may regulate its own procedure.
7 The regulations may include provision that a person who without reasonable excuse fails to comply with any requirement imposed by the regulations under sub-paragraph (3)(d) above shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

Orders

C117C118C2169
1 This paragraph applies where a tribunal orders—
F317a the community charges registration officer for a charging authority to alter the authority’s community charges register,
b the valuation officer for a billing authority to alter a local non-domestic rating list of the authority,
c the central valuation officer to alter a central non-domestic rating list, or
d the listing officer for a billing authority to alter the authority’s valuation list.
2 If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the officer or authority ordered shall—
a alter the register or list concerned accordingly, and
b attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).
C119C12010
1 This paragraph applies where a tribunal orders—
a the community charges registration officer for a charging authority to revoke a designation of an individual as a certification officer under regulations under section 30 above,
b a charging authority to alter an estimate, made for the purposes of regulations under Schedule 2 above, of the amount a person is liable to pay in respect of a community charge of the authority,
c the community charges registration officer for a charging authority to revoke a designation of an individual as a responsible individual under regulations under Schedule 2 above,
d a charging authority to quash a penalty imposed by it under Schedule 3 above,
e the community charges registration officer for a charging authority to quash a penalty imposed by him under Schedule 3 above, or
f the community charges registration officer for a charging authority to revoke a designation under section 5 above.
2 If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the authority or officer ordered shall—
a revoke the designation, alter the estimate or quash the penalty accordingly, and
b attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).
C139C14010A
1 This paragraph applies where a tribunal orders a billing authority—
a to reverse a decision that a particular dwelling is a chargeable dwelling for the purposes of Chapter I of Part I of the 1992 Act, or that a particular person is liable to pay council tax in respect of such a dwelling,
b to quash or alter an estimate of an amount which a person is liable to pay to the authority in respect of council tax,
c to quash a calculation (other than an estimate) of such an amount, or to recalculate the amount, or
d to quash a penalty imposed by the authority under regulations under section 14C of or Schedule 3 to the 1992 Act.
2 If the order is recorded in accordance with any provision included in regulations under paragraph A19 or paragraph 1 above, the authority ordered shall—
a reverse the decision, quash or alter the estimate, quash the calculation, recalculate the amount or quash the penalty accordingly; and
b attend to any ancillary matter provided for in the order (such as the repayment of an amount, or the allowance of an amount by way of deduction against a sum due).

Appeals

11
1 Regulations under paragraph A19 or paragraph 1 above may include provision that—
a an appeal shall lie to the High Court on a question of law arising out of a decision or order which is given or made by a tribunal on an appeal under section 23 above section 16 of the 1992 Act, paragraph 3 of Schedule 3 to that Act or regulations under section 24 of that Act;
b an appeal shall lie to the Upper Tribunal in respect of a decision or order which is given or made by a tribunal on an appeal under paragraph 4 of Schedule 4A above or regulations under section 55 above.
1A Regulations under paragraph 1 may also include provision that an appeal lies to the Upper Tribunal in respect of a decision or order given or made by a tribunal established under that paragraph on an appeal under section 63L or paragraph 5C or 6AA of Schedule 9.
2 The regulations may include—
a provision as to the persons who may appeal to the High Court or the Upper Tribunal;
b provision authorising or requiring an appeal to the High Court or the Upper Tribunal to be dismissed if it is not initiated within a prescribed time;
c provision as to the powers of the High Court or the Upper Tribunal on an appeal to it (which may include provision allowing the tribunal’s decision or order to be confirmed, varied, set aside, revoked or remitted, and provision allowing the making of any order the tribunal could have made);
d provision requiring a charging authority, the community charges registration officer for a charging authority, a billing authority, the valuation officer or listing officer for a billing authority, or the central valuation officer, to act in accordance with any order made by the High Court or the Upper Tribunal, and provision that paragraph 9, 10 or 10A above is to have effect subject to such a requirement.

Inspection of records

12
1 This paragraph applies to records which relate to decisions and orders of a tribunal and which are required to be made under any provision included in regulations under paragraph A19 or paragraph 1 above.
2 The regulations may include provision that a person may, at a reasonable time stated by or on behalf of the tribunal concerned and without making payment, inspect records to which this paragraph applies at the tribunal’s permanent office.
3 The regulations may include provision that if without reasonable excuse a person having custody of records to which this paragraph applies intentionally obstructs a person in exercising a right under any provision included under sub-paragraph (2) above, he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

Meaning of tribunal

12AIn this Part references to a tribunal are—
a in relation to England, references to the Valuation Tribunal for England;
b in relation to Wales, references to a tribunal established under paragraph 1 of this Schedule.

Part 4  Miscellaneous

Finance: Wales

13The Secretary of State shall make such payments as are necessary to meet any expenditure incurred in or in connection with the performance by the tribunals established in relation to Wales by regulations under paragraph 1 of their functions (whether as regards remuneration, allowances, accommodation, equipment or otherwise).

General

14Regulations under paragraph 3 above may include—
F322a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b provision as to orders, which may include provision requiring the carrying out of an order made by a valuation tribunal in exercising jurisdiction conferred by the regulations;
c provision that an appeal shall lie to the Upper Tribunal in respect of a decision or order which is given or made by a valuation tribunal in exercising jurisdiction conferred by the regulations;
d provision as to the persons who may appeal to the Upper Tribunal F626... as to the powers of the Upper Tribunal on an appeal to it;
e provision requiring the carrying out of an order made by the Upper Tribunal on an appeal to it.
15Regulations under paragraph A3 or paragraph 4 above may include—
a provision applying enactments relating to arbitration;
b provision that an award in an arbitration may include any order a valuation tribunal could have made in the matter concerned;
c provision requiring the carrying out of an order so included.
16
1 Without prejudice to sections 143(1) and 143A(2)(b), regulations under this Schedule may make different provision for cases where valuation tribunals exercise jurisdiction conferred on them by or under different provisions of this Act or the 1992 Act.
2 Without prejudice to sections 143(2) and 143A(3), regulations under this Schedule may include provision amending, adapting, repealing or revoking any provision of or made under the 1967 Act or any other Act.
17
1 Where a tribunal, arbitrator, umpire or court deals with a matter falling within the jurisdiction conferred on tribunals by section 23 above, section 8(3) above shall not apply as regards the matter if the tribunal, arbitrator, umpire or court so orders.
2 But sub-paragraph (1) above shall not have effect if the order is set aside on appeal.

Interpretation

F32718In this Schedule—
  • “the 1967 Act” means the M34General Rate Act 1967; and
  • “the 1992 Act” means the Local Government Finance Act 1992.

SCHEDULE 12 

Amendments

Section 137.

Part I  England and Wales

City of London (Various Powers) Act 1957 (c. x)

1
1 The following shall be substituted for section 6(1)(a) of the City of London (Various Powers) Act 1957 (qualification of voters at ward elections)—
.
2 This paragraph shall have effect as regards qualifying dates after 31 March 1990.

Justices of the Peace Act 1979 (c. 55)

F3282. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government Finance Act 1982 (c. 32)

F3293. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part II  Scotland

Valuation and Rating (Scotland) Act 1956 (c. 60)

4In section 6 of the Valuation and Rating (Scotland) Act 1956 (ascertainment of certain values of lands and heritages) after subsection (8) there shall be inserted the following subsections—
F3305. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3316. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

7In subsection (2) of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations) in paragraph (i) for the words “one-half” there shall be substituted the words “ one-fifth ”.

Registration of Births, Deaths and Marriages (Scotland) Act 1965 (c. 49)

F3328. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Town and Country Planning (Scotland) Act 1972 (c. 52)

F3339. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government (Scotland) Act 1973 (c. 65)

F33410. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government (Scotland) Act 1975 (c. 30)

11In section 6 of the Local Government (Scotland) Act 1975 (valuation by formula of certain lands and heritages) for subsection (1) there shall be substituted the following subsection—
12
1 In section 9 of that Act (payment of rates pending valuation appeal) for subsection (1) there shall be substituted the following subsection—
2 The amendment made by sub-paragraph (1) above shall not have effect as regards any lands and heritages with respect to which an appeal under the Valuation Acts is pending at the date of commencement of that sub-paragraph.
F33513. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Local Government, Planning and Land Act 1980 (c. 65)

14In subsection (7) of section 2 of the Local Government, Planning and Land Act 1980 (manner in which local authorities are required to publish information) in paragraph (a) the words “or the Local Government (Scotland) Act 1973” shall be omitted and after that paragraph there shall be inserted the following paragraph—

Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47)

F33615. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 . . . F337
F33817. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90718. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90719. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90720. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90721. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90722. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F33923. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90724. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90725. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90726. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34027. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90728. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90729. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90730. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90731. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90732. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90733. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90734. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90735. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F90736. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37 . . . F341
F90638. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III  England and Wales and Scotland

Commonwealth Secretariat Act 1966 (c. 10)

39
1 In paragraph 3 of the Schedule to the Commonwealth Secretariat Act 1966 for “the general rate” there shall be substituted “ any non-domestic rate ”.
2 In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.
3 In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.

International Organisations Act 1968 (c. 48)

40In section 2(2) of the International Organisations Act 1968 after paragraph (a) there shall be inserted—
.

Tribunals and Inquiries Act 1971 (c. 62)

F34241. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Road Traffic Regulation Act 1984 (c. 27)

42
1 In section 55(2) and (4) of the Road Traffic Regulation Act 1984 (financial provisions relating to designation orders) for “general rate fund” there shall be substituted “ general fund ”.
2 In its application to England and Wales, this paragraph shall have effect for financial years beginning in or after 1990.
3 In its application to Scotland, this paragraph shall have effect for financial years beginning in or after 1989.

F343SCHEDULE 12A 

Population of area

1 

1 For the purposes of this paragraph and paragraphs 2 to 4 below each of the following is a relevant authority—
a an English charging authority;
b a Welsh district council;
c a Welsh county council.
2 For the purposes of paragraphs 2 to 4 below each of the following is a notifiable authority—
a a charging authority,
b a county council,
c a metropolitan county police authority,
d the Northumbria Police Authority,
e a metropolitan county fire and civil defence authority,
f the London Fire and Civil Defence Authority, and
g the Receiver for the Metropolitan Police District.

2 

1 The Secretary of State shall make a report containing rules for calculating the relevant population of the area of each relevant authority.
2 Before making the report the Secretary of State shall notify to such representatives of local government as appear to him to be appropriate the general nature of its intended contents.
3 The report shall be laid before the House of Commons.
4 As soon as is reasonably practicable after the report is laid before the House of Commons the Secretary of State shall send a copy of it to each notifiable authority.
5 After making the report the Secretary of State may make a further report or reports, and any such report—
a may replace any previous report under this paragraph, or
b may amend any previous report under this paragraph.
6 A report under sub-paragraph (5)(a) above shall contain revised rules for calculating the relevant population of the area of each relevant authority.
7 A report under sub-paragraph (5)(b) above shall contain amendments to the rules contained in the report which it amends.
8 Sub-paragraphs (2) to (4) above shall apply to any report under sub-paragraph (5) above as they apply to one under sub-paragraph (1) above.
9 A report under this paragraph shall state the day on which it is to come into force and the first financial year for which it is to operate.

3 

1 This paragraph applies where in accordance with paragraph 2 above a report has been made and laid before the House of Commons.
2 If the report is approved by resolution of the House of Commons it shall come into force on the day stated in the report.
3 If the report is made under paragraph 2(1) or (5)(a), on and after the day it comes into force the rules it contains shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).
4 If the report is made under paragraph 2(5)(b), on and after the day it comes into force the rules it amends read subject to the amendments shall have effect for calculating the relevant population of the area of each relevant authority for all chargeable financial years beginning with the first financial year for which it states it is to operate; but this is subject to the effect of any subsequent report under paragraph 2(5).

4 

1 A soon as is reasonably practicable after a revenue support grant report for a financial year has been approved by resolution of the House of Commons, the Secretary of State shall calculate the relevant population of the area of each relevant authority for the year in accordance with the rules for the time being effective (as regards the year) under paragraph 3 above.
2 If the Secretary of State decides that he will leave out of account information received by him after a particular date in making a calculation under sub-paragraph (1) above the calculation shall be made accordingly; and he may decide different dates for different kinds of information.
3 Sub-paragraph (2) above applies only if the Secretary of State informs each notifiable authority in writing of his decision and of the date (or the dates and kinds of information) concerned; but he may do this at any time before the calculation is made under this paragraph.
4 As soon as is reasonably practicable after making a calculation under sub-paragraph (1) above the Secretary of State shall—
a inform each relevant authority of what he calculates as the relevant population of its area for the year;
b where the relevant authority is an English charging authority, inform each appropriate precepting authority of what he calculates as the relevant population of the area of the charging authority for the year.
5 For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.

5 

1 The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of the area of each Welsh charging authority.
2 A Welsh charging authority shall calculate the relevant population of its area for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.
3 The calculation shall be made as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (1) above.
4 As soon as is reasonably practicable after making a calculation under sub-paragraph (2) above a Welsh charging authority shall inform each appropriate precepting authority of what the charging authority calculates as the relevant population of the area of the charging authority for the year.
5 For the purposes of sub-paragraph (4) above an appropriate precepting authority, in relation to a charging authority, is a precepting authority which is a notifiable authority and which has power to issue a precept to the charging authority.

Population of part of area

6 

1 This paragraph applies where the relevant population of part of a charging authority’s area needs to be found for the purposes of section 69 above.
2 The Secretary of State shall make regulations containing rules for calculating for chargeable financial years the relevant population of any such part.
3 The charging authority shall calculate the relevant population of the part for a chargeable financial year in accordance with the rules for the time being effective (as regards the year) under the regulations.
4 The calculation shall be made—
a where the authority is English, as soon as is reasonably practicable after a revenue support grant report for the year has been approved by resolution of the House of Commons;
b where the authority is Welsh, as soon as is reasonably practicable after such date as is specified for the year in the regulations made under sub-paragraph (2) above.

SCHEDULE 13 

Repeals

Section 149.

C121Part I  Abolition of Rates and Precepts

1907 c. cxl.City of London (Union of Parishes) Act 1907.In section 11(1) the words from “and from” to “poor rate”.
Section 15.
In section 16(1) the words “together with and as part of the general rate”.
Sections 17 to 19 and 21.
1963 c. 33.London Government Act 1963.Section 66.
Section 68(1).
1967 c. 9.General Rate Act 1967.The whole Act.
1969 c. 19.Decimal Currency Act 1969.In Schedule 2, paragraph 28.
1970 c. 19.General Rate Act 1970.The whole Act.
1971 c. 23.Courts Act 1971.In Schedule 9, the entry relating to the General Rate Act 1967.
1971 c. 39.Rating Act 1971.Part I.
1971 c. 78.Town and Country Planning Act 1971.In Schedule 23, in Part II, the entries relating to the General Rate Act 1967.
1976 c. 45.Rating (Charity Shops) Act 1976.Section 1(1).
1979 c. 46.Ancient Monuments and Archaeological Areas Act 1979.In Schedule 4, paragraph 10.
1980 c. 43.Magistrates’ Courts Act 1980.In Schedule 7, paragraphs 57 to 60.
1983 c. 2.Representation of the People Act 1983.Section 98.
In Schedule 1, rule 22(3) of the parliamentary election rules.
1985 c. 9.Companies Consolidation (Consequential Provisions) Act 1985.In Schedule 2, the entry relating to the General Rate Act 1967.
1985 c. 51.Local Government Act 1985.Section 83(1).
1986 c. 10.Local Government Act 1986.Section 1.
In section 12(2) the words “Part I comes into force on the day this Act is passed;”.
1986 c. 44.Gas Act 1986.In Schedule 7, paragraph 8.

These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.

Part II  Supplementary Grants for Transport Purposes

1974 c. 7.Local Government Act 1974.Section 6(1) to (7).
1985 c. 51.Local Government Act 1985.Section 8(3).

These repeals shall have effect for financial years beginning in or after 1990.

Part III  London Regional Transport

1984 c. 32.London Regional Transport Act 1984.Sections 13 and 14.

These repeals shall have effect in accordance with section 127 above and any regulations made under it.

Part IV  Scotland

1947 c. 42.Acquisition of Land (Authorisation Procedure) (Scotland) Act 1947.In section 5, in subsection (3), the words “from the valuation roll or otherwise known”, and the words from “Service of a notice” to the end of the subsection.
1975 c. 30.Local Government (Scotland) Act 1975.Schedule 1.
1978 c. 4.Local Government (Scotland) Act 1978.Section 2.
1980 c. 45.Water (Scotland) Act 1980.In Schedule 10, the entry relating to Schedule 1 to the Local Government (Scotland) Act 1975.
1981 c. 23.Local Government (Miscel-laneous Provisions) (Scotland) Act 1981.Section 10.
1981 c. 38.British Telecommunications Act 1981.Section 36.
1982 c. 23.Oil and Gas (Enterprise) Act 1982.In Schedule 3, paragraph 23.
1984 c. 31.Rating and Valuation (Amendment) (Scotland) Act 1984.In Schedule 2, paragraph 18.
1986 c. 44.Gas Act 1986.In Schedule 7, paragraph 21.
1987 c. 47.Abolition of Domestic Rates Etc. (Scotland) Act 1987.In section 2, in subsection (3), paragraph (b), and, in subsection (5), the words “or part of a class” and the words “(3)(b) or”.
In section 4(1), the words “or of section 7(3) of the 1966 Act (which relates to the reduction of rates on premises occupied partly as a dwelling house by reference to the domestic element)”.
In section 11(11), in paragraph (c) the words “under this Act”.
In section 17(5), the words “in respect of any premises in his registration area”.
In section 20, in subsection (3), the words “and at such other places as may be prescribed” and the words from “and in relation” to the end and, in subsection (7), the words “(other than a copy made available for sale under subsection (4) above)”.
Section 24.
Section 30(2).
In Schedule 2, paragraph 4(2) and, in paragraph 7, in sub-paragraph (2), the words “Subject to sub-paragraph (4) below”, and sub-paragraph (4).

Footnotes

  1. C1
    Power to exclude conferred by Social Security Act 1986 (c. 50, SIF 113:1), s. 51A(2) (as inserted by Local Government Finance Act 1988 (c. 41, SIF 81:1), s. 135, Sch. 10 para. 8)
  2. C2
    Act amended by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 66(5)(b)
  3. C3
    Act applied by S.I. 1990/72, reg. 8(7)
    Act applied (1.12.1991) by Water Resources Act 1991 (c. 57), ss. 135(5), 138(7), 225(2), Sch. 15 para. 12(1) (with ss. 16(6), 178, 179, 182, 222(3), Sch. 22 para. 1, Sch. 23 para. 6)
    Act applied (1.12.1991) by Land Drainage Act 1991 (c. 59), ss. 54(1), 76(2), (with ss. 67(3)(5)(8), 72(6), 74(3)(4))
  4. C4
    Power to apply Act conferred (12.2.1991) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(7)
    Power to exclude conferred (1.7.1992) by 1992 c. 5, ss. 6(2), 192(4)
    Power to amend conferred (1.7.1992) by 1992 c. 5, ss. 138(9), 192(4)
  5. C5
    Act excluded (28. 3. 1991) by Community Charges (General Reduction) Act 1991 (c. 9), s. 1(5)
  6. C6
    Act amended (28. 3. 1991) by Community Charges (General Reduction) Act 1991 (c. 9), s. 1(6)
  7. C7
    Act restricted (1. 12. 1991) by Water Resources Act 1991 (c. 57), ss. 106(2)(a), 225(2), Sch. 4 para. 13(2) (with ss. 16(6), 178, 179, 182, 222(3), Sch. 22 para. 1, Sch. 23 para. 6)
    Act extended (4.6.1993) by 1993 c. 17, s. 4; S.I. 1993/1418, art.2
  8. C8
    Act amended (1.4.1996) by S.I. 1996/593, reg. 2, Sch. 1
    Act: Power to apply conferred (29.4.1996) by 1996 c. 12, s. 2(1)
    Act: transfer of functions (W.) (1.7.1999 subject to entries in Sch. 1 of the amending S.I.) by 1999 S.I. 1999/672 art. 2 Sch. 1
  9. C9
    Pt. I amended (28.11.1994) by S.I. 1994/2825, regs. 24, 25
  10. F1
    Pts. I and II (ss. 1-40) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  11. F2
    Pts. I and II (ss. 1-40) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  12. F3
    Words in s. 41(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.59 (with s. 118(1)(2)(4))
  13. F4
    S. 41(6A)(6B) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 19
  14. F5
    Words substituted for s. 42(4)(a)(b) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 20
  15. F6
    S. 42A inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 1; S.I. 1997/2752, art. 2(1) (with art. 2(2))
  16. F7
    S. 42B inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 1; S.I. 1997/2752, art. 2(1) (with art. 2(2)
  17. C10
    S. 43 applied by S.I. 1990/145, reg. 3(2)(a)
  18. C11
    S. 43 modified by S.I. 1990/608, reg. 7
    S. 43 modified (1.4.1992) by S.I. 1992/557, art. 3(a)
    S. 43 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)
  19. F8
    Words in s. 43(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 60 (with s. 118(1)(2)(4))
  20. F9
    S. 44A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 22
  21. C12
    S. 44A modified (1.4.1992) by S.I. 1992/557, art. 3(a)
    S. 44A modified (E.) (for the relevant period 1.4.2000 - 31.3.2005) by S.I. 1999/3379, Pt. II (regs. 3-14) Sch. 2 paras. 4(1)(2), 5(1)(2), 6(1)(2) (with Sch. 4 Pt. 2)
  22. F10
    Words in s. 44A(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 62(1) (with s. 118(1)(2)(4))
  23. F11
    Words in s. 44A(6)(a)(8)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 62(2) (with s. 118(1)(2)(4))
  24. C13
    S. 45 applied by S.I. 1990/145, reg. 3(2)(a)
  25. C14
    S. 45 modified by S.I. 1990/608, regs. 3, 7(1)–(4)
    S. 45 modified (1.4.1992) by S.I. 1992/557, art. 3(a)
    S. 45 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)
  26. F12
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 23(2)
  27. C15
    S. 45(4)-(6) modified (E.) (for the relevant period 1.4.2000 - 31.3.2005) by S.I. 1999/3379, regs. 3-4, Sch. 2 paras. 4(1)(2), 5(1)(2), 6(1)(2) (with Sch. 4 Pt. 2)
  28. C16
    S. 45(6) modified by S.I. 1990/145, reg. 3(7)
  29. F13
    Words in s. 45(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.63 (with s. 118(1)(2)(4))
  30. F14
    S. 45(9)(10) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 23(3)
  31. F15
    S. 46A inserted by Local Government and Housing Act 1989 (c. 42), s. 139, Sch. 5 para. 25
  32. C17
    S. 47 applied (4.3.1996) by S.I. 1996/263, regs. 1, 16(5)
    S. 47 amended (28.11.1994) by S.I. 1994/2825, reg. 29
  33. F16
    Words in s. 47(1)(a)(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(1) (with s. 118(1)(2)(4))
  34. F17
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 26(2)
  35. F18
    Words in s. 47(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(2) (with s. 118(1)(2)(4))
  36. F19
    S. 47(9)(c) and “; or” immediately preceding it inserted (3.7.2000) by 1999 c. 29, s. 138 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4
  37. F20
    Words in s. 48(1) added (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 4; S.I. 1997/2752, art. 2(1) (with art. 2(2))
  38. F21
    Words in s. 49(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(1) (with s. 118(1)(2)(4))
  39. F22
    Words in s. 49(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(2) (with s. 118(1)(2)(4))
  40. F23
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 27
  41. F24
    S. 52(6A)(6B) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 28
  42. F25
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 29(2)
  43. F26
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 29(3)
  44. F27
    S. 53(4)(4A) substituted for s. 53(4) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 29(4)
  45. C18
    S. 54 modified by S.I. 1990/608, regs. 4(2)(7), 7
    S. 54 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)
  46. F28
    Words in s. 55(1)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(1) (with s. 118(1)(2)(4))
  47. F29
    Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(a)
  48. F30
    Words added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(a)
  49. F31
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(b)
  50. F32
    S. 55(4)(dd) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(c)
  51. F33
    Words and s. 55(5)(a)(b) substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(3)
  52. F34
    Words in s. 55(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(2) (with s. 118(1)(2)(4))
  53. F35
    S. 55(7)(a) substituted (18.6.1992) for paras. (a) and (b) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 1 (with s. 118(1)(2)(4)); S.I. 1992/1460, art. 2
  54. F36
    S. 55(7A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(5)
  55. F37
    Words in s. 55(7A)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(3) (with s. 118(1)(2)(4))
  56. F38
    S. 57 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 31
  57. F39
    S. 58(7A) inserted (24.2.1994) by 1994 c. 3, s. 2(1)
  58. F40
    Words in s. 58(8) substituted (24.2.1994) by 1994 c. 3, s. 2(2)
  59. F41
    Words in s. 58(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 68 (with s. 118(1)(2)(4))
  60. F42
    Words in s. 58(9) substituted (24.2.1994) by 1994 c. 3, s. 2(3)
  61. F43
    S. 59 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 32
  62. F44
    Words in s. 59 substituted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 24; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  63. C19
    S. 61 amended (28.11.1994) by S.I. 1994/2825, reg. 29
  64. F45
    Words in s. 61(1)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.69 (with s. 118(1)(2)(4))
  65. C20
    S. 64 applied (29.4.1996) by 1996 c. 12, S. 2(3)
  66. F46
    S. 64(3A)(3B) inserted (7.3.1992) by 1992 c. 14, s. 104, Sch. 10 para. 2(1) (with s. 118(1)(2)(4)); S.I. 1992/473, art. 2
  67. F47
    S. 64(4)(d) repealed (1.4.2000) by 1997 c. 29, s. 2(2), 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  68. F48
    S. 64(5)-(7D) repealed (1.4.2000) by 1997 c. 29, s. 33(1)(2), Sch. 3 para. 25, Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2)) and s. 64(7)(da)(db) expressed to be repealed (1.4.2002) by 2001 c. 16, s. 128, 137 Sch. 6 Pt. 3 para. 72, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k) (with transitional provisions in art. 4)
  69. C21
    S. 64(10) excluded by S.I. 1990/2329, reg. 3(3)
  70. F49
    S. 64(12) inserted (7.3.1992) by 1992 c. 14, s. 104, Sch. 10 para. 2(2) (with s. 118(1)(2)(4)); S.I. 1992/473, art. 2
  71. C22
    S. 65 applied (29.4.1996) by 1996 c. 12, s. 2(3)
  72. F50
    Words in s. 65(3) substituted (1.4.1997) by 1997 c. 29, s. 2(3)(a); S.I. 1997/1097, art. 2(a)
  73. C23
    S. 65(6) modified (W.) (31.7.1997) by 1997 c. 61, s. 3, Sch. 3 para. 4(2)
    S. 65(6) modified (W.) (11.3.1999) by S.I. 1999/450, art. 158
    S. 65(6) modified (11.3.1999) by S.I. 1999/787, art. 95, 1
    S. 65(6) applied (with modifications) (28.4.1999) by S.I. 1999/1214, reg. 3(3)
    S. 65(6) modified (20.11.2002 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2002/2779, arts. 1, 90
  74. M1
    1983 c. 2.
  75. F51
    S. 65(8A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 34
  76. F52
    S. 65(9) repealed (1.4.2000) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  77. C24
    S. 66 applied (29.4.1996) by 1996 c. 12, s. 2(3)
  78. F53
    Words in s. 66(1) (which were inserted by S.I. 1990/162, art. 3(4)) substituted (1.4.1993) by S.I. 1993/542, art. 2(a)
  79. F54
    Words inserted by S.I. 1990/162, art. 3(2)(b)
  80. F55
    S. 66 subsections(2)–(2D) substituted for subsection (2) by S.I. 1990/162 art. 3(3)
  81. F56
    S. 66(2A) substituted (1. 4. 1991) by S.I. 1991/474, art. 3(1)
  82. F57
    Words in s. 66(2D) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 70(1), Sch. 14 (with s. 118(1)(2)(4))
  83. F58
    S. 66(2E) inserted (1.4.1993) by S.I. 1993/542, art. 2(b)
  84. F59
    S. 66(3) substituted (retrospective to 1.4.1990) by 1996 c. 12, s. 1(2)(4)(5)
  85. F60
    S. 66(4)(4A) substituted for s. 66(4) (retrospective to 1.4.1990) by 1996 c. 12, s. 1(3)(4)(5)
  86. F61
    S. 66(6)(8) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(2)(3)
  87. M2
    1960 c. 62.
  88. F62
    S. 66(8A) inserted by S.I. 1990/162, art. 3(4)
  89. C25
    S. 67 applied (29.4.1996) by 1996 c. 12, s. 2(3)
  90. F63
    Words in s. 67(2) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 72 (with s. 118(1)(2)(4))
  91. F64
    Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 35(2)
  92. F65
    S. 67(5A) inserted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 26; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  93. F66
    S. 67(9A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 35(3)
  94. M3
    1967 c. 9.
  95. C26
    Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)
    Pt. III (ss. 41 - 67) amended (25.9.1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2), Sch. para. 9 (with s. 1)
    Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1
    Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28
  96. F67
    Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch. 14 (with s. 118(1)(2)(4))
  97. F68
    Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  98. F69
    Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  99. F70
    Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  100. F71
    Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  101. F72
    Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  102. C27
    S. 74 extended (1. 12. 1991) by Water Resources Act 1991 (c. 57), ss. 133, 225(2) (with ss. 16(6), 179,, 222(3), 224(1), Sch. 22 para. 1, Sch. 23 para. 6)
  103. C28
    S. 74 modified (5.7.1994) by 1994 c. 19, ss. 39, 66(2)(b), Sch. 13 para. 14 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2))
  104. C29
    S. 74 restricted (prosp.) by 1995 c. 25, ss. 120(2), 125(3), Sch. 23 Pt. I para. 15(6) (with ss. 7(6), 115, 117)
  105. C30
    S. 74(2) amended by Water Act 1989 (c. 15, SIF 130), ss. 58(7), 101(1), 141(6), 160(1)(2)(4), 163, 189(4)–(10), 190, 193(1), Sch. 25 para. 80(2), Sch. 26 paras. 3(1)(2), 17, 40(4), 57(6), 58
  106. F73
    S. 74(4)(a)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 72(1) (with s. 118(1)(2)(4))
  107. F74
    S. 74(bb) inserted (12.1.2000) by 1999 c. 29, s. 105 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2 (with Sch. 1 para. 1)
  108. F75
    S. 74(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 72(2) (with s. 118(1)(2)(4))
  109. F76
    S. 74(7) added (3.4.1995) by 1994 c. 19, s. 20(4), Sch. 6 Pt. II para. 21 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 4(1), Sch. 2 (with art. 4(2)-(6))
  110. F77
    S. 74(7)(b) and the word “and” immediately preceding it repealed (1.4.1997) by 1995 c. 25, s. 120(3), Sch. 24 (with ss. 7(6), 115, 117); S.I. 1996/2560, art. 2, Sch.
  111. F78
    S. 74A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 54) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  112. F79
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 55(2)
  113. F80
    Words in s. 75(2)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(1)(a) (with s. 118(1)(2)(4))
  114. F81
    Words in s. 75(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(1)(b) (with s. 118(1)(2)(4))
  115. F82
    Words in s. 75(4)(c)(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(2) (with s. 118(1)(2)(4))
  116. F83
    S. 75(6)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(3) (with s. 118(1)(2)(4))
  117. F84
    S. 75(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(4) (with s. 118(1)(2)(4))
  118. F85
    S. 75(8) added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 55(4)
  119. F86
    S. 75A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 56) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  120. C31
    S. 76 modified (12.1.2000) (temp) by S.I. 1999/3435, art. 2
  121. F87
    S. 76(2) substituted (6.3.1992) for s. 76(2)(3) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.8 (with s. 118(1)(2)(4))
  122. M4
    1974 c. 7.
  123. M5
    1980 c. 65.
  124. F88
    S. 77 repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 57(1)(2), Sch. 12 Pt. II Note 4
  125. F89
    S. 78(6)(7) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 9, Sch.14 (with s. 118(1)(2)(4))
  126. C32
    s. 78A modified (12.1.2000) (temp ) by S.I. 1999/3435, art. 2
  127. F90
    Words in s. 79(1) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para. 11(1) (with s. 118(1)(2)(4))
  128. C33
    S. 79(2)(3) modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1)
    S. 79(2)(3) modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)
    S. 79(2)(3) restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)
  129. F91
    Words in s. 79(4) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para. 11(2) (with s. 118(1)(2)(4))
  130. F92
    S. 80 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 12, Sch.14 (with s. 118(1)(2)(4))
  131. F93
    S. 81 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 12, Sch.14 (with s. 118(1)(2)(4))
  132. F94
    S. 82 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.13 (with s. 118(1)(2)(4))
  133. C34
    S. 82 modified (12.1.2000) (temp) by S.I. 1999/3435, art. 2
  134. C35
    S. 83 modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1)
    S. 83(1)-(5) modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)
  135. C36
    S. 83 restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)
    S. 83 modified (12.1.2000) (temp) by S.I. 1999/3435, art. 2
  136. F95
    S. 84 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 14, Sch.14 (with s. 118(1)(2)(4))
  137. C37
    S. 84C modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)
    S. 84C restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)
  138. F96
    Ss. 84A-84C and cross heading inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.15 (with s. 118(1)(2)(4))
  139. C38
    S. 87(5)(a) amended (28.11.1994) by S.I. 1994/2825, reg. 35
  140. F97
    S. 88(2)(aa) inserted (3.4.1995) by 1994 c. 19, s. 66(6), Sch. 16 para. 85 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 9(1), Sch. 5 (with art. 9(2)-(5))
  141. F98
    Word in S. 88(2)(aa) inserted (3.7.2000) by 1999 c. 29, s. 159(8)(a) (with Sch. 12 para. 9(1)); S.I. 2000/801, art. 2(2)(c), Sch. Pt. 3
  142. F99
    Ss. 88A, 88B substituted (6.3.1992) for s. 88A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 61) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.18 (with s. 118(1)(2)(4))
  143. F100
    Ss. 88A, 88B substituted (6.3.1992) for s. 88A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 61) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.18 (with s. 118(1)(2)(4))
  144. F101
    Ss. 88A, 88B and cross-heading substituted (6.3.1992) for s. 88A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 61) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.18 (with s. 118(1)(2)(4))
  145. C39
    Part V amended (28.11.1994) by S.I. 1994/2825, reg. 34
  146. C40
    S. 89 applied (28.11.1994) by S.I. 1994/2825, reg. 16(2)
  147. F102
    Words in s. 89(1) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para. 19 (with s. 118(1)(2)(4))
  148. C41
    S. 89(2) applied with modifications (28.11.1998) by S.I. 1994/2825, reg. 16(2)
  149. F103
    Words in s. 89(2) inserted (28.11.1994) by S.I. 1994/2825, reg. 6(1)
  150. C42
    S. 89(2A)(2B) amended (28.11.1994) by S.I. 1994/2825, reg. 46
  151. F104
    S. 89(2A)(2B) inserted (28.11.1994) by S.I. 1994/2825, reg. 6(1)(2)
  152. M6
    1972 c. 70.
  153. F105
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 62
  154. F106
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 62
  155. F107
    S. 89A inserted (3.4.1995) by 1994 c. 19, s. 38(11), Sch. 12 para. 2 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1) (with arts. 6(2)-(5))
  156. F108
    S. 90 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.20 (with s. 118(1)(2)(4))
  157. C43
    S. 91 applied (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)
  158. F109
    S. 91(1)(aa) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(1)
  159. F110
    S. 91(1)(ab) inserted (12.1.2000) by 1999 c. 29, s. 106(1)(2); S.I. 1999/3434, art. 2
  160. C44
    S. 91(3) applied with modifications (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)
  161. F111
    Words in s. 91(3) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(2)
  162. F112
    Words in s. 91(3) substituted (12.1.2000) by 1999 c. 29, s. 106(1)(3); S.I. 1999/3434, art. 2
  163. F113
    S. 91(3A)(3B) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(3)
  164. F114
    S. 91(3C) inserted (12.1.2000) by 1999 c. 29, s. 106(1)(4); S.I. 1999/3434, art. 2
  165. C45
    S. 91(4)(5) applied with modifications (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)
  166. F115
    Words in s. 91(4) substituted (28.11.1994) by S.I. 1994/2825, reg. 7(4)
  167. F116
    Words in s. 91(5) substituted (28.11.1994) by S.I. 1994/2825, reg. 7(5)
  168. M7
    1972 c. 70.
  169. F117
    S. 91(8) added (28.11.1994) by S.I. 1994/2825, reg. 7(6)
  170. C46
    S. 92 applied (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)
  171. F118
    Words in S. 92(4) substituted (28.11.1994) by S.I. 1994/2825, reg. 8
  172. F119
    S. 95 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. III para. 21, Sch.14 (with s. 118(1)(2)(4))
  173. F120
    S. 96 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. III para. 21, Sch.14 (with s. 118(1)(2)(4))
  174. F121
    S. 97 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.22 (with s. 118(1)(2)(4))
  175. C47
    S. 97 restricted (6.3.1992) by 1992 c. 14, s. 62(2) (with s. 118(1)(2)(4))
    S. 97 modified (27.7.1999) by 1992 c. 14, s. 52k(2) (as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1)
    S. 97 modified (27.7.1999) by 1992 c. 14, s. 52V(3)(as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1)
  176. C48
    S. 98 restricted (6.3.1992) by 1992 c. 14, s. 62(2) (with s. 118(1)(2)(4))
    S. 98 modified (27.7.1999) by 1992 c. 14, s. 52K(2) (as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1)
    S. 98 modified (27.7.1999 by 1992 c. 14, s. 52V(3) (as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1)
  177. F122
    S. 98(1)(2) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. III para. 23(1)(a), Sch.14 (with s. 118(1)(2)(4))
  178. F123
    Words in s. 98(3)(a)(c) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. III para. 23(1)(b), Sch.14 (with s. 118(1)(2)(4))
  179. F124
    S. 98(3)(d) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. III para. 23(1)(b), Sch.14 (with s. 118(1)(2)(4))
  180. F125
    Words in s. 98(4)(5) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para. 23(2) (with s. 118(1)(2)(4))
  181. F126
    Words in s. 98(4) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. III para. 23(1)(c), Sch.14 (with s. 118(1)(2)(4))
  182. F127
    Words in s. 98(5) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. III para. 23(1)(d), Sch.14 (with s. 118(1)(2)(4))
  183. F128
    Words in s. 98(6) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para. 23(3) (with s. 118(1)(2)(4))
  184. F129
    S. 99 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.24 (with s. 118(1)(2)(4))
  185. F130
    Part VII (ss. 100-110) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  186. F131
    S. 111(2)(aa) inserted (3.4.1995) by 1994 c. 19, s. 38(11), Sch. 12 para. 3 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 6(1) (with art. 6(2)-(5))
  187. F132
    S. 111(bb)(bc)(bd) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 128(1)(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  188. F133
    S. 111(2)(d) repealed by Education Reform Act 1988 (c. 40, SIF 41:1), ss. 231(7), 235(6), 237(2), Sch. 13 Pt. I
  189. F134
    S. 111(2)(ea) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 2 para. 46, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k)(m) (with transitional provisions in art. 4)
  190. F135
    S. 111(2)(f)(l) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4, Sch.
  191. F136
    s. 111(2)(h) repealed (3.7.2000) by 1999 c. 29, ss. 328(8), 423, Sch. 29, Pt. I para. 51, Sch. 34, Pt. VIII (with Sch. 12 para. 9(1)); S.I. 2000/1094, art. 4(a)(h)(i)
  192. M8
    1972 c. 70.
  193. M9
    1985 c. 51.
  194. F137
    Words in s. 111(3) added (8.5.2000) by 1999 c. 29, s. 128(1)(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3
  195. F138
    S. 111(3A) inserted (E.) (11.7.2001) by S.I. 2001/2237, art. 19 and s. 111(3A) inserted (W.) (1.4.2002) by S.I. 2002/808, art. 18
  196. F139
    S. 112(2)(ab) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 2 para. 47, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k)(m) (with transitional provisions in art. 4)
  197. F140
    Words in s. 113(1) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 129 (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  198. C49
    S. 113(2)(b) applied (with modifications) (4.6.1996) by S.I. 1996/1243, art. 18, Sch. 5 Pt. I para. 4(2)
  199. C50
    S. 114 amended (28.11.1994) by S.I. 1994/2825, regs. 36, 37(1), 38
    S. 114 applied (with modifications) (28.11.1994) by S.I. 1994/2825, reg. 37(1)
  200. F141
    Words in s. 114(1) inserted (8.5.2000 for certain purposes and otherwise 3.7.2000) by 1999 c. 29, s. 130(1)(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  201. F142
    Words in s. 114(2) inserted (E.) (11.7.2001) by S.I. 2001/2237, art. 20(1)(a) and inserted (W.) (1.4.2002) by S.I. 2002/808, art. 19(1)(a)
  202. F143
    Words in s. 114(2) substituted (1.10.1994) by 1994 c. 29, s. 43, Sch. 4 Pt. I para. 34; S.I. 1994/2025, art. 6(1)(2)(e)(g)
  203. F144
    S. 114(2A) inserted (E.) (11.7.2001) by S.I. 2001/2237, art. 20(1)(b) and inserted (W.) (1.4.2002) by S.I. 2002/808, art. 19(1)(b)
  204. F145
    S. 114(3A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 66
  205. F146
    S. 114(3B)-(3D) inserted (8.5.2000 for certain purposes and otherwise 3.7.2000) by 1999 c. 29, s. 130(1)(3) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  206. F147
    S. 114(4)(c) and preceding “; and” added (E.) (11.7.2001) by S.I. 2001/2237, art. 20(1)(c) and added (W.) (1.4.2002) by S.I. 2002/808, art. 19(1)(c)
  207. F148
    S. 114(4A) inserted (8.5.2000 for certain purposes and otherwise 3.7.2000) by 1999 c. 29, s. 130(1)(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  208. F149
    S. 114(9) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 2 para. 48, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k)(m) (with transitional provisions in art. 4)
  209. F150
    S. 114A inserted (E.) (11.7.2001) by S.I. 2001/2237, art. 20(2) and inserted (W.) (1.4.2002) by S.I. 2002/808, art. 19(2)
  210. F151
    Section 5A is inserted by article 23(2) of this Order.
  211. C51
    S. 115 applied (with modifications) (28.11.1994) by S.I. 1994/2825, reg. 37(1)
    S. 115 applied (conditionally) (28.11.1994) by S.I. 1994/2825, reg. 36(6)
    S. 115 amended (28.11.1994) by S.I. 1994/2825, reg. 36(7)
  212. F152
    S. 115(1A) inserted (5.8.2000 for certain purposes and 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 131(1)(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  213. F153
    S. 115(4A) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 131(1)(4) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 3, 4
  214. F154
    S. 115(9A) inserted (8.5.2000) for certain purposes (3.7.2000) in so far as not already in force by 1999 c. 29, s. 131(1)(5) (with Sch. 12 para. 9(1); S.I. 1999/3434, art. 3, 4
  215. F155
    Words in s. 115(10) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 131(1)(6) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  216. F156
    Words in s. 115(11) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 131(1)(7) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  217. F157
    S. 115(13)(14) added (8.5.2000 for certain purposes 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 131(1)(8) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  218. F158
    S. 115A inserted (8.5.1999 for certain purposes 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 131(9) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4
  219. F159
    S. 115B inserted (W.) (1.4.2002) by S.I. 2002/808, art. 20(1)
  220. F160
    S. 116(1A) inserted (E.) (11.7.2001) by S.I. 2001/2237, art. 21(2)(a) and inserted (W.) (1.4.2002) by S.I. 2002/808, art. 20(2)(a)
  221. F161
    S. 116(2A) inserted (W.) (1.4.2002) by S.I. 2002/808, art. 20(2)(b)
  222. F162
    S. 116(2A) inserted (E.) (11.7.2001) by S.I. 2001/2237, art. 21(2)(b)
  223. C52
    Pt. VIII (ss. 111-116) applied (temp. from 4.5.1995 to 31.3.1996) by S.I. 1995/1042, art. 4(1)
    Pt. VIII (ss. 111-116) applied (with modifications) (4.6.1996) by S.I. 1996/1243, art. 18, Sch. 5 Pt. I para. 4(1)
    Power to make provision about matters of the kind dealt with by Pt. VIII (ss. 111-116) conferred (1.9.1997) by 1997 c. 50, s. 44(1), Sch. 4 para. (i); S.I. 1997/1930, art. 3(2)(m) (with art. 3(3))
    Pt. VIII: power to apply conferred (31.8.2000) by 1997 c. 25, s. 59D(4) (as inserted (31.8.2000) by 1999 c. 22, s. 83(2), (with s. 107, Sch. 14 para. 7(2)); S.I. 2000/1920, art. 3(b)
  224. C53
    S. 117 excluded by S.I. 1990/70, reg. 13
    S. 117 restricted (11.12.1992) by S.I. 1992/2903, reg. 12
  225. C54
    S. 117(1) excluded by S.I. 1989/440, art. 6(2)(4) and S.I. 1990/777, regs. 3, 4(1)
  226. M10
    1967 c. 9.
  227. M11
    1907 c. cx1.
  228. M12
    1910 c. xxx.
  229. M13
    1963 c. 33.
  230. F163
    S. 117(4) repealed (1.4.1993) by S.I. 1993/616, art. 2, Sch. 1 Pt. I
  231. C55
    S. 117(6) excluded by S.I. 1990/777, reg. 4(2)
  232. F164
    Words in s. 118(1)(c) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.74 (with s. 118(1)(2)(4))
  233. F165
    Words added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 61(7)
  234. F166
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 67(2)
  235. F167
    Definition added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 67(3)
  236. F168
    S. 119 repealed and superseded by Local Government and Housing Act 1989 (c. 42, SIF 81:1, 2), ss. 149, 194(4), Sch. 12 Pt. II
  237. M14
    1973 c. 37.
  238. M15
    1973 c. 37.
  239. M16
    1967 c. 9.
  240. M17
    1974 c. 7.
  241. M18
    1984 c. 32.
  242. F169
    S. 128 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(b)(d), Sch. 2
  243. F170
    S. 129 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  244. F171
    Ss. 130–132 repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 194(2), Sch. 12 Pt. I
  245. F172
    S. 133 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  246. F173
    S. 134 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  247. M19
    1986 c. 50.
  248. F174
    S. 138(2)(a)-(d)(g) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 76(1), Sch.14 (with s. 118(1)(2)(4))
  249. F175
    S. 138(3) substituted (6.3.1992) by 1992 c.14, s. 117(1), Sch. 13 para. 76(2) (with s. 118(1)(2)(4))
  250. F176
    S. 139(2)(a)-(c)) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  251. F177
    S. 139A inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 68
  252. F178
    Words in s. 139A(5)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 77(1) (with s. 118(1)(2)(4))
  253. F179
    S. 139A(5)©) inserted (3.7.2000) by 1999 c. 29, s. 106(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4
  254. F180
    S. 139A(6) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 77(2) (with s. 118(1)(2)(4))
  255. M20
    1972 c. 70.
  256. F181
    S. 139A(7A) inserted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 77(3) (with s. 118(1)(2)(4))
  257. F182
    S. 139A(8) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 77(3), Sch. 14 (with s. 118(1)(2)(4))
  258. F183
    Words in s. 140(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 78(1) (with s. 118(1)(2)(4))
  259. F184
    Words in s. 140(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 78(3) (with s. 118(1)(2)(4))
  260. F185
    S. 141(6)-(8) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 79(1) (with s. 118(1)(2)(4))
  261. F186
    S. 141(9) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 79(2), Sch.14 (with s. 118(1)(2)(4))
  262. F187
    S. 141A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 71) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  263. F188
    S. 141B (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 71) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  264. E1
    This version of this provision extends to Scotland only; a separate version has been created for England and Wales only.
  265. F189
    Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(2)
  266. F190
    Words repealed by Local Government and Housing Act 1989 ©. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 72(4), Sch. 12 Pt. II Note 4
  267. F191
    Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(5)
  268. F192
    Words in s. 143(6) ceased to have effect (25. 9. 1991) by Local Government Finance and Valuation Act 1991 ©. 51), ss. 1(2)(b)(3), 7(5) and expressed to be repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 80(2), Sch. 14 (with s. 118(1)(2)(4))
  269. F193
    S. 143(7)(9B) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 10 para. 80(3), Sch. 14 (with s. 118(1)(2)(4))
  270. F194
    S. 143(9A)(9B) inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(6)
  271. F195
    Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(7)
  272. E2
    This version of this provision extends to England and Wales only; a separate version has been created for Scotland only.
  273. F196
    Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(2)
  274. F197
    Words repealed by Local Government and Housing Act 1989 ©. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 72(4), Sch. 12 Pt. II Note 4
  275. F198
    Words in s. 143(5) inserted (12.1.2000) by 1999 c. 29, s. 106(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2
  276. F199
    Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(5)
  277. F200
    Words in s. 143(6) ceased to have effect (25. 9. 1991) by Local Government Finance and Valuation Act 1991 ©. 51), ss. 1(2)(b)(3), 7(5) and expressed to be repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 80(2), Sch. 14 (with s. 118(1)(2)(4))
  278. F201
    S. 143(7)(9B) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 10 para. 80(3), Sch. 14 (with s. 118(1)(2)(4))
  279. F202
    S. 143(9A)(9B) inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(6)
  280. F203
    Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(7)
  281. C56
    S. 144(1) applied (E.W.) (6.3.1992) by 1992 c. 14, s. 27(8) (with s. 118(1)(2)(4))
  282. F204
    S. 144(2) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 81(1) (with s. 118(1)(2)(4))
  283. M21
    1985 c. 51.
  284. F205
    S. 144(4) repealed (E.W) (22.8.1996) by 1996 c. 16, ss. 103(3), 104(1), Sch. 9 Pt. I
  285. F206
    Words in s. 144(6) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 81(2) (with s. 118(1)(2)(4))
  286. F207
    S. 145A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 73) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  287. F208
    S. 146(1) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 82, Sch.14
  288. F209
    S. 146(5A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 75
  289. C57
    S. 147 amended by Water Act 1989 (c. 15, SIF 130), ss. 58(7), 101(1), 141(6), 160(1)(2)(4), 163, 189(4)–(10), 190, 193(1), Sch. 25 para. 80(2), Sch. 26 paras. 3(1)(2), 17, 40(4), 57(6), 58
  290. C58
    Power of appointment conferred by s. 150 fully exercised: S.I. 1988/1456, 1990/573
  291. F210
    Sch. 1 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 1 further amended: (6.3.1992) by 1992 c. 14, s. 101(1) (with s. 118(1)(2)(4)); (1.4.1992) by S.I. 1992/494, art. 2(a)(b); (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 98.
  292. F211
    Sch. 2 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4)); Sch. 2 further amended (1.7.1992) by 1992 c. 6, s. 4, Sch. 2 para. 99
  293. F212
    Sch. 3 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4))
  294. F213
    Words in Sch. 4A para. 1(1)-(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(1) (with s. 118(1)(2)(4))
  295. F214
    Words in Sch. 4A para. 4(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(2) (with s. 118(1)(2)(4))
  296. F215
    Sch. 4A para. 6(3)(a) substituted (6.3.1992) for para. 6(3)(a)(b) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(3) (with s. 118(1)(2)(4))
  297. F216
    Words in Sch. 4A para. 7(1)-(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(4) (with s. 118(1)(2)(4))
  298. F217
    Words in Sch. 4A para. 10(2) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 83(5) (with s. 118(1)(2)(4))
  299. F218
    Sch. 4A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 36
  300. C59
    Sch. 4A applied (6.3.1992) by 1992 c. 14, s. 17(1) (with s. 118(1)(2)(4))
  301. M22
    1922 c. 51.
  302. F219
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 37(2)
  303. F220
    Sch. 5 para. 9(4A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 37(3)
  304. F221
    Sch. 5 para. 10 omitted (1.4.1997) by virtue of 1997 c. 29, s. 2(4); S.I. 1997/1097, art. 2(a) and expressed to be repealed (1.4.2000) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  305. M23
    1914 c. 91.
  306. F222
    Sch. 5 para. 11(2)(3) substituted (1.4.1992) for para. 11(2) by 1992 c. 14, s. 104, Sch. 10 Pt. I para.3 (with s. 118(1)(2)(4)); S.I. 1992/473, art.3
  307. F223
    Words in Sch. 5 para. 12(2) substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 83 (with s. 312(1))
  308. M24
    1936 c. 49.
  309. F224
    Sch. 5 para. 14(2) substituted (1. 12. 1991) by Water Consolidation (Consequential Provisions) Act 1991 (c. 60), ss. 2(1), 4(2), Sch. 1 para. 49(b)
  310. F225
    Sch. 5 para. 14(3) omitted (1.4.1997) by virtue of 1997 c. 29, s. 2(4); S.I. 1997/1097, art. 2(a) and expressed to be repealed (1.4.2000) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  311. M25
    1906 c. 25.
  312. M26
    1937 c. 46.
  313. F226
    It is provided that Sch. 5 para. 15(3)(aa) is inserted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 27; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  314. F227
    Sch. 5 para. 15(3)(aa) inserted (7.1.1997) by S.I. 1996/3071, art. 2, Sch. para. 2(2)
  315. M27
    1944 c. 10.
  316. M28
    1958 c. 33.
  317. F228
    Sch. 5 para. 18A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 37(4)
  318. F229
    Sch. 5 para. 18A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 37(4)
  319. F230
    S. 18B and preceding cross-heading inserted (1.2.2001 for E. and 1.8.2001 for W.) by S.I. 2001/57, art. 3, Sch. 2 Pt. I (subject to Sch. 2 Pt. II); S.I. 2001/2788, art. 2, Sch. 1 para. 17
  320. M29
    1999 c. 29.
  321. F231
    S. 18B and preceding cross-heading inserted (1.2.2001 for E. and 1.8.2001 for W.) by S.I. 2001/57, art. 3, Sch. 2 Pt. I (subject to Sch. 2 Pt. II); S.I. 2001/2788, art. 2, Sch. 1 para. 17
  322. M30
    1980 c. 65.
  323. F232
    Sch. 5 para. 19A and preceding cross-heading inserted (1.4.2000) by 1997 c. 29, s. 4 (with s. 25); S.I. 1998/2329, art. 3
  324. M31
    1964 c. 5.
  325. M32
    1952 c. 67.
  326. F233
    Sch. 5 para. 19A and preceding cross-heading inserted (1.4.2000) by 1997 c. 29, s. 4 (with s. 25); S.I. 1998/2329, art. 3
  327. F234
    Words repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 38(2), Sch. 12 Pt. II Note 4
  328. C60
    Sch. 6 para. 2 excluded by S.I. 1989/2472, art. 3(1) and by S.I. 1989/2474, art. 4(1) (which S.I. 1989/2474 was revoked (1.4.1995) by S.I. 1994/3282, art. 4(1) (with saving in art. 4(2))
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/951, art. 4(1)
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5
    Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/352, art. 3
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/299, art. 5
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/1163, arts. 6, 8
  329. C61
    Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3282, arts. 6, 8
    Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3283, art. 5
    Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3284, art. 5
    Sch. 6 para. 2 excluded (21.12.1994) by S.I. 1994/3285, art. 5
  330. C62
    Sch. 6 para. 2(1) amended by S.I. 1989/2303, art. 3
  331. C63
    Sch. 6 para. 2(1) modified by S.I. 1989/2303, art. 4(2)(3)
  332. C64
    Sch. 6 para. 2(1)–(7) modified by S.I. 1989/2303, art. 4(1); S.I. 1989/441, art. 2.
    Sch. 6 para. 2(1)-(7) modified (20. 3. 1991) by S.I. 1991/278, art. 2
    Sch. 6 para. 2(1)-(7) amended (E.) (1.4.2000) by S.I. 2000/540, art. 2
    Sch. 6 paras. 2(1)-(7) amended (W.) (1.4.2000) by S.I. 2000/1097, art. 2
  333. F235
    Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(3)
  334. F236
    Words and para. 2(1)(a)(b)(c) substituted for words in Sch. 6 para. 2(1) (26.5.1999 effective retrospectively on 1.6.1990 as mentioned in s. 2(2) of the amending Act) by 1999 c. 6, s. 1(1)(2)
  335. F237
    Sch. 6 para. 2(1A)(1B) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(4)
  336. C65
    Sch. 6 para. 2(1A)(1B) amended by S.I. 1989/2303, art. 3
  337. C66
    Sch. 6 para. 2(1A)(1B) modified by S.I. 1989/2303, art. 4(2)(3)
  338. C67
    Sch. 6 para. 2(6) modified (3. 4. 1991) by S.I. 1991/471, art. 6(2)(3)(b)(i)
  339. F238
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(5)
  340. F239
    Sch. 6 para. 2(6A) (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 38(6)) substituted (7.3.1992 so far as it enables provision to be made by regulations and 1.4.1992 otherwise) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 4 (with s. 118(1)(2)(4)); S.I. 1992/473, arts. 2, 3
  341. C68
    Sch. 6 para. 2(7) modified by S.I. 1990/582, reg. 5(2)
  342. F240
    Sch. 6 para. 2(cc) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(7)
  343. F241
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(8)
  344. F242
    Sch. 6 para. 2(8A) inserted (26.5.1999 effective retrospectively on 1.6.1990 as mentioned in s. 2(2) of the amending Act (but subject to exception in s. 2(3) of the amending Act) by 1999 c. 6, ss. 1(1)(3), 2
  345. F243
    Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(9)
  346. F244
    Sch. 6 para. 2(11)–(13) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(10)
  347. F245
    Sch. 6 paras. 2A and 2B inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(11)
  348. C69
    Sch. 6 paras. 2A and 2B excluded by S.I. 1989/2472, art. 3(1) and by S.I. 1989/2474, art. 4(1) (which S.I. 1989/2474 was revoked (1.4.1995) by S.I. 1994/3282, art. 4(1) (with saving in art. 4(2))
    Sch. 6 paras. 2-2C excluded (E.) (30.3.2000) by S.I. 2000/951, art. 4(1)
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5
    Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)
    Sch. 6 paras. 2-2B excluded (E.) (1.4.2000) by S.I. 2000/352, art. 3
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/299, art. 5
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/1163, arts. 6, 8
  349. C70
    Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3282, arts. 6, 8
    Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3283, art. 5
    Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3284, art. 5
    Sch. 6 para. 2A excluded (21.12.1994) by S.I. 1994/3285, art. 5
  350. C71
    Sch. 6 paras. 2A and 2B excluded by S.I. 1989/2472, art. 3(1) and by S.I. 1989/2474, art. 4(1) (which S.I. 1989/2474 was revoked (1.4.1995) by S.I. 1994/3282, art. 4(1) (with saving in art. 4(2))
    Sch. 6 paras. 2-2C excluded (E.) (30.3.2000) by S.I. 2000/951, art. 4(1)
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5
    Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/352, art. 3
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/299, art. 5
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6
    Sch. 6 paras. 2-2B excluded (W.) (1.4.2000) by S.I. 2000/1163, arts. 6, 8
  351. C72
    Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3282, arts. 6, 8
    Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3283, art. 5
    Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3284, art. 5
    Sch. 6 para. 2B excluded (21.12.1994) by S.I. 1994/3285, art. 5
  352. C73
    Sch. 6 para. 2B(1)(c) modified (3. 4. 1991) by S.I. 1991/471, art. 6(3)(b)(ii)
  353. C74
    Sch. 6 paras. 2-2C excluded (E.) (30.3.2000) by S.I. 2000/951, art. 4(1)
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/952, art. 5
    Sch. 6 paras. 2-2C excluded (W.) (1.4.2000) by S.I. 2000/948, art. 4(1)
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/946, art. 3
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/949, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/950, art. 4
    Sch. 6 paras. 2-2C excluded (E.) (31.3.2000) by S.I. 2000/947, art. 6
  354. F246
    Sch. 6 para. 2C inserted (1.4.1997) by 1997 c. 29, s. 2(5); S.I. 1997/1097, art. 2(a)
  355. F247
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(12)(a)
  356. F248
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(12)(b)
  357. F249
    Words in Sch. 6 para. 3(1)(a)(2)(a) substituted (1.4.1997) by 1997 c. 29, s. 2(6); S.I. 1997/1097, art. 2(a)
  358. F250
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(13)
  359. F251
    Sch. 6 para. 3(3)(4) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 38(14)
  360. F252
    Sch. 6 para. 4 repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 38(15), Sch. 12 Pt. II Note 4
  361. F253
    Sch. 7 Pt. II para. 9(3)-(5) substituted (6.3.1992) for para. 9(3)(4) by 1992 c. 14, s. 104, Sch. 10 Pt. I para.5 (with s. 118(1)(2)(4))
  362. C75
    Sch. 7A para. 2 modified (16.7.1992) by 1992 c. 46, s.1 (with s. 8(1)); S.I. 1992/1642, art.2
  363. C76
    Sch. 7A para. 2(2) modified by S.I. 1990/608, reg. 6(4)(a)(5)(a)
  364. C77
    Sch. 7A para. 2(3) modified by S.I. 1990/608, reg. 6(4)(b)(5)(b)
  365. C78
    Sch. 7A para. 2(4) modified by S.I. 1990/608, reg. 8(9)
  366. C79
    Sch. 7A para. 2(6) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)
  367. C80
    Sch. 7A para. 2(6) extended by S.I. 1990/608, reg. 10
  368. C81
    Sch. 7A para. 2(6)(b) modified by S.I. 1990/2329, reg. 3(1)
  369. C82
    Sch. 7A para. 2(7) modified by S.I. 1990/608, reg. 6(4)(c)(5)(c)
  370. C83
    Sch. 7A para. 2(7) extended by S.I. 1990/608, reg. 10
  371. C84
    Sch. 7A para. 2(7)(d) modified by S.I. 1990/2329, reg. 3(1)
  372. C85
    Sch. 7A para. 2(9) extended by S.I. 1990/608, reg. 10
  373. C86
    Sch. 7A para. 3(2) modified by S.I. 1990/608, reg. 8(9)
  374. C87
    Sch. 7A para. 4 modified by S.I. 1990/608, reg. 2
  375. C88
    Sch. 7A para. 4(3) modified by S.I. 1990/608, reg. 12(2)(3)
  376. C89
    Sch. 7A para. 5(2) modified (6.7.1993) by 1993 c. 17, ss. 1(1), 5(2); S.I. 1993/1512, art. 2
  377. F254
    Sch. 7A para. 5: by 1992 c. 46, s. 2(1) (with s. 8(1)); S.I. 1992/1642, art. 2 it is provided (16.7.1992) that para. 5 shall have effect as if after that sub. para. (2) there were inserted sub. para. (2A)(as set out above)
  378. F255
    Words and paras. (a) and (b) in Sch. 7A, para. 5(2A) substituted (24.2.1994) by 1994 c. 3, s. 1(2)
  379. C90
    Sch. 7A para. 5(3)(4) modified by S.I. 1990/608, regs. 8, 9
  380. C91
    Sch. 7A para. 5(7)-(9) excluded (16.7.1992) by 1992 c. 46, s. 3(3) (with s. 8(1)); S.I. 1992/1642, art. 2
  381. F256
    Words in Sch. 7A para. 5(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 85 (with s. 118(1)(2)(4))
  382. C92
    Sch. 7A para. 6 modified by S.I. 1990/608, reg. 2(7)(10)
  383. C93
    Sch. 7A para. 6(2)–(6) modified by S.I. 1990/608, reg. 14(1)
  384. C94
    Sch. 7A para. 6(8) modified by S.I. 1990/608, reg. 14(2)
  385. C95
    Sch. 7A para. 7(1)(e) modified by S.I. 1990/608, reg. 6(4)(d)(5)(d)
  386. C96
    Sch. 7A para. 7(4)(d) modified by S.I. 1990/608, regs. 8, 9
  387. C97
    Sch. 7A para. 8 excluded (16.7.1992) by 1992 c. 46, s. 3(3) (with s. 8(1)); S.I. 1992/1642, art.2
  388. C98
    Sch. 7A para. 8(1)(e) modified by S.I. 1990/608, reg. 6(4)(d)(5)(d)
  389. C99
    Sch. 7A para. 8(4)(d) modified by S.I. 1990/608, regs. 8, 9
  390. C100
    Sch. 7A para. 9 modified by S.I. 1990/608, reg. 5(2) and by S.I. 1990/608, reg. 13
  391. F257
    Sch. 7A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 40
  392. C101
    Sch. 7A restricted by S.I. 1990/608, reg. 5(2)
  393. C102
    Sch. 7A modified by S.I. 1990/608, regs. 2(4), 4(7), 6(1), 8, 9, 11(2), 15(2) and by S.I. 1990/2329, reg. 5(1)
    Sch. 7A modified (13.1.1992) by S.I. 1991/2906, reg.4
    Sch. 7A modified (1.4.1992) by S.I. 1992/559, reg. 2(2)
  394. C103
    Sch. 8 para. 2 modified by S.I. 1990/493, reg. 8(2)
    Sch. 8 para. 2 modified (1.4.1993) by S.I. 1992/2996, reg. 4(2)
    Sch. 8 para. 2 amended (1.4.1993) by S.I. 1993/613, reg. 5(2)
  395. C104
    Sch. 8 para. 2 amended by S.I. 1990/609, reg. 5(2)
  396. C105
    Sch. 8 para. 2(1) modified (16.7.1992) by 1992 c. 46, s. 5(1) (with s. 8(1)); S.I. 1992/1642, art.2
    Sch. 8 para. 2(1) modified (24.2.1994 with effect as mentioned in s. 3(1) of the amending Act) by 1994 c. 3, s. 3
  397. F258
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 41
  398. F259
    Words in Sch. 8 para. 2(1)(c) added (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(1) (with s. 118(1)(2)(4))
  399. F260
    Words in Sch. 8 para. 2(2)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(2)(a) (with s. 118(1)(2)(4))
  400. F261
    Words in Sch. 8 para. 2(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(2)(b) (with s. 118(1)(2)(4))
  401. F262
    Words in Sch. 8 Pt. II para. 4(1) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(2)(with s. 118(1)(2)(4))
  402. F263
    Sch. 8 para. 4(4) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. I para. 6(4), Sch.14 (with s. 118(1)(2)(4))
  403. F264
    Words added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 42(2)
  404. F265
    Words in Sch. 8 Pt. II para. 5(2) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(6) (with s. 118(1)(2)(4))
  405. C106
    Sch. 8 para. 5(4)(5)(7)(9)(10) modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1)
    Sch. 8 para. 5(4)(5)(7)(9)(10)(b)(14) modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)
    Sch. 8 para. 5(4)(5)(7)(9)(10)(b)(14) restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)
  406. F266
    Sch. 8 Pt. II para. 5(6)(b)(c) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(7) (with s. 118(1)(2)(4))
  407. F267
    Sch. 8 Pt. II para. 5(6A) inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(8) (with s. 118(1)(2)(4))
  408. F268
    Words in Sch. 8 Pt. II para. 5(8)(9) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(9) (with s. 118(1)(2)(4))
  409. F269
    Sch. 8 Pt. II para. 5(10)-(15) substituted (6.3.1992) for para. 5(10) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(10) (with s. 118(1)(2)(4))
  410. C107
    Sch. 8 Pt. II para. 6(2) amended (28.11.1994) by S.I. 1994/2825, reg. 33(3)
  411. F270
    Sch. 8 para. 6(2) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 6(11) (with s. 118(1)(2)(4))
  412. F271
    Sch. 8 para. 6(2A)(2B) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 42(3)
  413. C108
    Sch. 8 para. 6(6) modified (23.6.1992) by 1992 c. 46, s. 5(2) (with s. 8(1)); S.I. 1992/1486, art.2
  414. F272
    Words in Sch. 8 para. 6(7)(c) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 86(3) (with s. 118(1)(2)(4))
  415. F273
    Sch. 8 Pt. II amended (28.11.1994) by S.I. 1994/2825, regs. 28, 33(1)
  416. C109
    Sch. 8 para. 8 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2
  417. F274
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  418. F275
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  419. F276
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  420. C110
    Sch. 8 para. 9 modified (16.7.1992) by 1992 c. 46, s.4 (with s. 8(1)); S.I. 1992/1642, art.2 and (6.7.1993) by 1993 c. 17, ss.2, 5(1); S.I. 1993/1512, art.2
    Sch. 8 para. 9 modified (24.2.1994 with effect as mentioned in s. 3(1) of the amending Act) by 1994 c. 3, s. 3
  421. F277
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  422. C111
    Sch. 8 para. 10 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2
  423. F278
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  424. C112
    Sch. 8 para. 11 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2
  425. F279
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  426. F280
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  427. C113
    Sch. 8 para. 12 modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)
    Sch. 8 para. 12 restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)
    Sch. 8 para. 12 modified (temp.) (12.1.2000) by S.I. 1999/3435, art. 2
  428. F281
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 7 (with s. 118(1)(2)(4))
  429. C114
    Sch. 8 Pt. III (paras. 8-15) amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2)
  430. F282
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  431. F283
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  432. F284
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  433. C115
    Sch. 8 para. 15 modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)
    Sch. 8 para. 15 restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)
  434. F285
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  435. C116
    Sch. 8 Pt. III amended (1.11.1996) by 1996 c. 56, ss. 256(6), 257, 583(2) (with s. 1(4), Sch. 39)
  436. F286
    Sch. 8 Pt. III (paras. 8-15) substituted (6.3.1992) for paras. 8-16 by 1992 c. 14, s. 104, Sch. 10 Pt. I para.7 (with s. 118(1)(2)(4))
  437. F287
    Words in Sch. 9 para. 2(1)(c) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(1) (with s. 118(1)(2)(4))
  438. F288
    Sch. 9 para. 2(2)(g)–(ge) substituted for para. 2(2)(g) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 44(2)
  439. F289
    Words repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 44(3), Sch. 12 Pt. II Note 4
  440. F290
    Sch. 9 para. 2(2A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 44(4)
  441. F291
    Words in Sch. 9 para. 3(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(2)(a) (with s. 118(1)(2)(4))
  442. F292
    Words in Sch. 9 para. 3(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(2)(b) (with s. 118(1)(2)(4))
  443. F293
    Words in Sch. 9 para. 4(1)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(3) (with s. 118(1)(2)(4))
  444. F294
    Sch. 9 para. 4A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 45
  445. F295
    Words in Sch. 9 para. 4A substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(3) (with s. 118(1)(2)(4))
  446. F296
    Words and para. 5(1)(a)(b) of Sch. 9 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 46(2)
  447. F297
    Sch. 9 para. 5(1A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 46(2)
  448. F298
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 46(4)(a)
  449. F299
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 46(4)(b)
  450. F300
    Words in Sch. 9 para. 6(1)(1A) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(4) (with s. 118(1)(2)(4))
  451. F301
    Sch. 9 para. 6(1A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 47(3)
  452. F302
    Sch. 9 para. 6(2) repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 47(2), Sch. 12 Pt. II Note 4
  453. F303
    Sch. 9 para. 6A inserted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(5) (with s. 118(1)(2)(4))
  454. F304
    Sch. 9 paras. 8 and 9 substituted for para. 8 by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 48
  455. F305
    Words in Sch. 9 para. 8(2)(4) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 87(6) (with s. 118(1)(2)(4))
  456. F306
    Sch. 9 paras. 8 and 9 substituted for para. 8 by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 48
  457. M33
    1986 c. 50.
  458. F307
    Sch. 10 (except paras. 1, 9(1)(5)) repealed (1.7.1992) by 1992 c. 6, ss. 3, 7(2), Sch.1 (with Sch. 3 paras. 2, 4, 6)
  459. F308
    Sch. 10 (except paras. 1, 9(1)(5)) repealed (1.7.1992) by 1992 c. 6, ss. 3, 7(2), Sch.1 (with Sch. 3 paras. 2, 4, 6)
  460. F309
    Words in Sch. 11 para. 1(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(1) (with s. 118(1)(2)(4))
  461. F310
    Sch. 11 para. 2(c) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 76(2)
  462. F311
    Sch. 11 para. 2(d)-(f) inserted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(2) (with s. 118(1)(2)(4))
  463. F312
    Words in Sch. 11 para. 5(1)(p) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(3) (with s. 118(1)(2)(4))
  464. F313
    Words in Sch. 11 para. 6(4) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(4) (with s. 118(1)(2)(4))
  465. F314
    Words in Sch. 11 para. 6(4) substituted (22.8.1996) by 1996 c. 18, ss. 240, 243, Sch. 1 para. 38 (with ss. 191-195, 202)
  466. F315
    Sch. 11 para. 6(6) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 88(5), Sch. 14 (with s. 118(1)(2)(4))
  467. F316
    Word in Sch. 11 para. 8(3)(ea) substituted (22.5.1996) by 1996 c. 13, s. 1(3)(a)
  468. C117
    Sch. 11 paras. 9 and 10 modified by S.I. 1989/439, reg. 32(4)
  469. C118
    Sch. 11 paras. 9 and 10 applied by S.I. 1989/439, reg. 33(3)
    Sch. 11 para. 9 modified (1.4.1993) by S.I. 1993/290, reg. 32(5) and (1.4.1993) by S.I. 1993/291, reg. 47(6)
    Sch. 11 para. 9 applied (1.4.1993) by S.I. 1993/290, reg. 33(3) and (1.4.1993) by S.I. 1993/291, reg. 48(3)
  470. F317
    Sch. 11 para. 9(1)(a)-(d) substituted (6.3.1992) for para. 9(1)(a)-(c) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(8) (with s. 118(1)(2)(4))
  471. C119
    Sch. 11 paras. 9 and 10 modified by S.I. 1989/439, reg. 32(4)
  472. C120
    Sch. 11 paras. 9 and 10 applied by S.I. 1989/439, reg. 33(3)
  473. F318
    Sch. 11 para. 10A inserted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(9) (with s. 118(1)(2)(4))
  474. F319
    Words in Sch. 11 para. 11(1) added (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(10)(a) (with s. 118(1)(2)(4))
  475. F320
    Words in Sch. 11 para. 11(1)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(10)(b) (with s. 118(1)(2)(4))
  476. F321
    Sch. 11 para. 11(2)(d) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(11) (with s. 118(1)(2)(4))
  477. F322
    Sch. 11 para. 14(a) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 88(12), Sch.14 (with s. 118(1)(2)(4))
  478. F323
    Words in Sch. 11 para. 14(b)(c) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(12)(b) (with s. 118(1)(2)(4))
  479. F324
    Words in Sch. 11 para. 15(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(13) (with s. 118(1)(2)(4))
  480. F325
    Words in Sch. 11 para. 16(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(14)(a) (with s. 118(1)(2)(4))
  481. F326
    Words in Sch. 11 para. 16(1) added (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(14)(b) (with s. 118(1)(2)(4))
  482. F327
    Sch. 11 para. 18 substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(15) (with s. 118(1)(2)(4))
  483. M34
    1967 c.9
  484. F328
    Sch. 12 para. 2 repealed (19.6.1997) by 1997 c. 25, ss. 73(3), 74(1), Sch. 6 Pt. I (with Sch. 4 para. 27)
  485. F329
    Sch. 12 para. 3 repealed (11.9.1998) by 1998 c. 18, ss. 54(3), 55(2), Sch. 5
  486. F330
    Sch. 12 para. 5 repealed (1.4.1992) by 1992 c. 14, s. 117, Sch. 13 para. 8, Sch.14; S.I. 1992/818, art. 2,Sch.
  487. F331
    Sch. 12 para. 6 repealed (1.4.1995) by 1994 c. 39, s. 180(2), Sch. 14; S.I. 1994/3150, art. 4(b)(d), Sch. 2
  488. F332
    Sch. 12 para. 8 repealed (1.4.1993) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2, Sch.
  489. F333
    Sch. 12 para. 9 repealed (27.5.1997) by 1997 c. 11, ss. 3, 6(2), Sch. 1 Pt. I (with s. 5, Sch. 3)
  490. F334
    Sch. 12 para. 10 repealed (1.10.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1992/2183, art. 2,Sch. (with art. 3)
  491. F335
    Sch. 12 para. 13 repealed (1.10.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1992/2183, art. 2,Sch. (with art. 3)
  492. F336
    Sch. 12 para. 15 repealed (1.4.1993) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2,Sch.
  493. F337
    Sch. 12 para. 16 repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 140(2)(c), 194(4), Sch. 12 Pt. II
  494. F338
    Sch. 12 para. 17 repealed (1.4.1993) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2,Sch.
  495. F339
    Sch. 12 para. 23 repealed (1.4.1993) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2,Sch.
  496. F340
    Sch. 12 para. 27 repealed (1.4.1993) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4)); S.I. 1993/575, art. 2,Sch.
  497. F341
    Sch. 12 para. 37 repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 194(4), Sch. 12 Pt. II
  498. F342
    Sch. 12 Pt. III para 41 repealed (1.10.1992) by 1992 c. 53, ss. 18(2), 19(2), Sch. 4 Pt.I
  499. F343
    Sch. 12A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 74) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))
  500. C121
    Sch. 13 Pt. I excluded by S.I. 1989/440, art. 6(2) and by S.I. 1990/777, regs. 3, 4
  501. F344
    S. 2(1A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 2(1)(2)
  502. F345
    S. 2(5)(5A) substituted for s. 2(5) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 2(3)
  503. F346
    S. 3(5) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  504. F347
    S. 3(6) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 3
  505. F348
    Words inserted by S.I. 1990/162, art. 2(2)
  506. F349
    S. 4(5)–(5C) substituted for s. 4(5) by S.I. 1990/162, art. 2(3)
  507. F350
    S. 4(5A) substituted (1. 4. 1991) by S.I. 1991/474, art. 2(1)
  508. F351
    Word in s. 4(5B)(a) inserted (1. 4. 1991) by S.I. 1991/474, art. 2(2)
  509. F352
    S. 4(6A) inserted by S.I. 1990/162, art. 2(4)
  510. F353
    S. 4(9) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  511. F354
    S. 4(10) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  512. F355
    Words at the end of s. 4(11) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  513. F356
    S. 5(1A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 4
  514. C122
    S. 9 modified by S.I. 1990/146, reg. 3(1)(c)(3)
  515. C123
    S. 11(4) extended by S.I. 1989/438, reg. 59(4)
  516. F357
    S. 13A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 5
  517. F358
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 6
  518. C124
    S. 16(7) modified by S.I. 1990/146, reg. 3(2)(3)
  519. C125
    S. 17(8) modified by S.I. 1990/146, reg. 3(2)(3)
  520. F359
    Words in s. 19(3)(b) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  521. C126
    S. 23(2)(e) excluded by S.I. 1989/438, reg. 25
  522. M35
    1972 c. 70.
  523. F360
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 7
  524. F361
    S. 26A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 8
  525. F362
    S. 30(1A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 9(2)
  526. F363
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 9(3)(a)
  527. F364
    Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 9(3)(b)
  528. F365
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 9(4)
  529. F366
    S. 30(3A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 9(5)
  530. F367
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 9(6)
  531. F368
    S. 30(6) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 9(7)
  532. M36
    1960 c. 62.
  533. F369
    Words in s. 31(10) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  534. F370
    S. 32(2A)–(2C) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 14(2)
  535. F371
    S. 32(6)(7) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 14(3)
  536. C127
    S. 33 modified (18. 2. 1991) by S.I. 1991/241, arts. 3(4), 4(2)
  537. C128
    S. 33(4)(a) extended by S.I. 1990/70, reg. 11(6), by S.I. 1990/71, reg. 12(6) and by S.I. 1990/118, reg. 10(6)
  538. C129
    S. 33(4) applied by S.I. 1990/72, reg. 14(9)
  539. F372
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 15(2)
  540. F373
    Word repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 15(3), Sch. 12 Pt. II
  541. F374
    S. 33(4)(e) and word immediately preceding it inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 15(4)
  542. F375
    S. 33(4A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 15(5)
  543. F376
    Words in s. 33(5)(b) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  544. F377
    S. 34(2) substituted by Local Government and Housing Act 1989 (c. .42, SIF 81:1), s. 139, Sch. 5 para. 16(2)
  545. F378
    Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 16(3)
  546. F379
    Word in s. 35(3)(c) substituted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(2)(a), 6(3)
  547. F380
    Words in s. 35(3)(c) inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(2)(a), 6(3)
  548. F381
    Words repealed (prosp.) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 194(4), 195(2), Sch. 12 Pt. II
  549. F382
    S. 35(3)(d) repealed (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(2)(b), 5(5), 6(3), Sch.
  550. F383
    S. 35(3)(da) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 17(2)
  551. F384
    Paragraph number substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 17(3)
  552. F385
    S. 35(3A)(3B) inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(3), 6(3)
  553. F386
    Word in s. 35(5)(c) inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(4), 6(3)
  554. F387
    Words in s. 35(5)(c) inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(4), 6(3)
  555. F388
    Words repealed (prosp.) by Local Government and Housing Act 1989 (c. 42, SIF 81:1, 2), ss. 194(4), 195(2), Sch. 12 Pt. II
  556. F389
    S. 35(5)(ca) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 17(4)
  557. F390
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 17(5)
  558. F391
    S. 35(5A) - (5E) inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(5), 6(3)
  559. F392
    S. 35(6)(7) repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 17(6), Sch. 12 Pt. II Note 4
  560. F393
    Words in s. 35(8) repealed (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 1(1)(6), 5(5), 6(3), Sch.
  561. F394
    Words in s. 36(1) substituted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 5(1)(2), 6(5)
  562. F395
    S. 36(4) inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 5(1)(3), 6(5)
  563. C130
    S. 37 modified (18. 2. 1991) by S.I. 1991/241, arts. 3(2), 4(2)
  564. C131
    S. 38 modified (18. 2. 1991) by S.I. 1991/241, arts. 3(3)(a), 4(2)
  565. C132
    S. 38(2) modified (18. 2. 1991) by S.I. 1991/241, art. 3(3)(b)
  566. F396
    S. 35A inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss.2, 6(3)
  567. F397
    S. 35B inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss.3, 6(3)
  568. F398
    S. 35(C) inserted (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss.4, 6(4)
  569. F399
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(2)
  570. F400
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(3)
  571. F401
    Words in s. 40(10) repealed (retrospectively) by Caravans (Standard Community Charge and Rating) Act 1991 (c. 2), s. 1(1)(3)
  572. F402
    S. 40(11)(11A) substituted for s. 40(11) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(4)
  573. F403
    S. 40(11)(g)–(i) inserted by S.I. 1990/129, art. 2
  574. F404
    Subsection number substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(5)
  575. F405
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s.139, Sch. 5 para. 18(5).
  576. F406
    S. 40(13)–(16) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 18(6)
  577. F407
    S. 65A inserted (1.4.2000) by 1997 c. 29, s. 3; S.I. 1998/2329, art. 3(1) (with art. 3(2))
  578. F408
    Words in s. 65A(4)(b) substituted (1.4.2002) by 2001 c. 16, s. 128, Sch. 6 Pt. 3 para. 73; S.I. 2002/344, art. 3(k) (with transitional provisions in art. 4)
  579. M37
    1978 c. 30.
  580. M38
    1972 c. 70.
  581. F409
    S. 101 ceased to have effect (25. 9. 1991) by Local Government Finance and Valuation Act 1991 (c. 51), ss. 1(1)(3), 7(5)
  582. F410
    S. 103(7) ceased to have effect (25. 9. 1991) by Local Government Finance and Valuation Act 1991 (c. 51), ss. 1(2)(a)(3), 7(5)
  583. F411
    Words in s. 107(4)(a) repealed (21. 3. 1991) by Community Charges (Substitute Setting) Act 1991 (c. 8), ss. 5(4)(5), 6(3), Sch.
  584. F412
    S. 115B inserted (E.) (11.7.2001) by S.I. 2001/2237, art. 21(1)
  585. M39
    1971 c. 77.
  586. M40
    1983 c. 20.
  587. M41
    1984 c. 47.
  588. M42
    1976 c. 52.
  589. M43
    1952 c. 52.
  590. M44
    1980 c. 43.
  591. M45
    1982 c. 48.
  592. M46
    1955 c. 18.
  593. M47
    1955 c. 19.
  594. M48
    1957 c. 53.
  595. M49
    1952 c. 67.
  596. M50
    1964 c. 5.
  597. M51
    1975 c. 14.(113:1).
  598. F413
    Sch. 1 para. 4(2)(c) repealed by S.I. 1990/462, art. 2(1)(a)
  599. F414
    Sch. 1 para. 4(2)(d)–(f) added by S.I. 1989/442, art. 3
  600. M52
    1975 c. 60(113:1).
  601. F415
    Sch. 1 para. 4(2)(g)–(j) added by S.I. 1990/462, art. 2(1)(b)
  602. F416
    Sch. 1 para. 4(3) substituted by S.I. 1990/462, art. 2(2)
  603. F417
    Sch. 1 para. 5 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 10(2)
  604. F418
    Sch. 1 paras. 6, 6A substituted for para. 6 by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 10(3)
  605. M53
    1983 c. 20.
  606. F419
    Definition in Sch. 1 para. 8(2) substituted (16.4.1991) by S.I. 1991/739, art.2
  607. F420
    Definition substituted by S.I. 1989/442, art. 4(4)(5)
  608. M54
    1984 c. 23(113:3).
  609. M55
    1948 c. 29(81:3).
  610. F421
    Words repealed (prosp.) by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), ss. 66(2), 67(2), Sch. 10
  611. M56
    1977 c. 49(113:2).
  612. F422
    Sch. 2 para. 2(2)(l)–(le) substituted for para. 2(2)(l) by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 11(1)(2)
  613. F423
    Words repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 11(3), Sch. 12 Pt. II Note 4
  614. F424
    Sch. 2 paras. 5 and 5A substituted for para. 5 by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 11(4)
  615. F425
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 11(5)
  616. F426
    Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 11(6)
  617. F427
    Sch. 2 para. 9(2A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 11(7)
  618. F428
    Sch. 2 para. 9A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 11(8)
  619. F429
    Sch. 2 para. 12 repealed by Local Government and Housing Act 1989 (c. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 11(9), Sch. 12 Pt. II Note 4
  620. F430
    Sch. 2 para. 13A inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 11(10)
  621. M57
    1986 c. 50.
  622. F431
    Sch. 2 para. 21 inserted by S.I. 1989/438, reg. 60(1)
  623. F432
    Words substituted by S.I. 1989/2274, reg. 8
  624. F433
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 paras. 12(2), 77
  625. F434
    Sch. 3 para. 1(7A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 12(3)
  626. F435
    Word substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 paras. 12(4), 78
  627. F436
    Sch. 3 para. 2(11A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 12(5)
  628. F437
    Sch. 3 para. 3A inserted by S.I. 1989/1057, reg. 3(2)
  629. F438
    Sch. 4 para. 1(1)(ee) inserted by S.I. 1989/438, reg. 60(2)
  630. F439
    Sch. 4 para. 3(2A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 13(2)
  631. F440
    Sch. 4 para. 4(2)(c) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 13(3)
  632. M58
    1971 c. 32.
  633. M59
    1986 c. 50.
  634. M60
    1986 c. 45.
  635. F441
    Words added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 13(4)
  636. F442
    Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 13(5)
  637. F443
    Sch. 4 Part VIA (paras. 21A, 21B) inserted by S.I. 1989/438, reg. 60(3)
  638. F444
    “, 21B” inserted by S.I. 1989/1057, reg. 3(3)
  639. M61
    1967 c. 9.
  640. M62
    1971 c. 32.
  641. M63
    1975 c. 14.
  642. M64
    1979 c. 53.
  643. C133
    Sch. 8 para. 16 modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1)
  644. C134
    S. 65(6) modified (1.3.2003) by The National Assembly for Wales (Representation of the People) Order 2003 (S.I. 2003/284), arts. 1(1), 146
  645. F445
    Words in s. 91(3A) inserted (8.5.2003) by Regional Assemblies (Preparations) Act 2003 (c. 10), s. 27(2), Sch. para. 3(4)(b)
  646. F446
    S. 88(2)(c)(d) repealed (15.7.2003) by Greater London Authority Act 1999 (c. 29), ss. 159(8)(b)(9), 425(2), Sch. 34 Pt. II (with Sch. 12 para. 9(1)); S.I. 2003/1920, art. 2(f)(h)
  647. F447
    Sch. 11 para. 2(ca) inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(5), 128(1)(a)
  648. F448
    Word in s. 143(3) substituted (18.9.2003) by Local Government Act 2003 (c. 26), s. 128(1)(b), Sch. 7 para. 24(2)
  649. F449
    S. 143(9AA) inserted (18.9.2003) by Local Government Act 2003 (c. 26), s. 128(1)(b), Sch. 7 para. 24(5)
  650. F450
    Sch. 9 paras. 5A-5H inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(4), 128(1)(a)
  651. F451
    S. 115(6A)(6B) inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 30(2), 128(1)(a)
  652. F452
    Words in s. 115(6) inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 30(1), 128(1)(a)
  653. F453
    Words in s. 115(14) inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 30(3), 128(1)(a)
  654. F454
    Sch. 9 para. 5(3) repealed (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(3), 128(1)(a), Sch. 8 Pt. 1
  655. F455
    Words in Sch. 9 para. 5(2) repealed (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(2), 128(1)(a), Sch. 8 Pt. 1
  656. F456
    Sch. 4 repealed (6.3.1992) by Local Government Finance Act 1992 (c. 14), 117(2), Sch.14 (with s. 118(1)-(4) and subject to saving in relation to Sch. 4 para. 6 by S.I. 1993/1780, art.2); Sch. 4 further amended: (6.3.1992) by 1992 c. 14, s. 102 (with s. 118(1)(2)(4)); (1.7.1992) by 1992 c. 6, ss. 3, 4, Sch. 1, Sch. 2 paras. 100, 101; Sch. 4 para. 6 amended (11.6.1996) by Jobseekers Act 1995 c. 18, s. 41(4), Sch. 2 para. 18; S.I. 1996/1509, art. 2, Sch.; Sch. 4 para. 6 amended (18.10.1999) by Social Security Act 1998 c. 14, ss. 86(1), Sch. 7 para. 17; S.I. 1999/2860, art. 2(c) Sch. 1 (subject to transitional provisions in Schs. 16-18); Sch. 4 para. 6 amended (so far as it continues to have effect) (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 c. 16, s. 22(3), Sch. 2 para. 29; S.I. 2002/1691, art. 2(l); S.I. 2003/1776, art. 2(a)
  657. F457
    Sch. 5 para. 7(1)(c) and words inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 67(3), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  658. F458
    Sch. 5 para. 7(3) substituted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 67(4), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  659. F459
    Sch. 5 para. 7(9) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 67(5), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  660. F460
    Sch. 8 para. 5(6)(ba) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(2)(a), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)
  661. F461
    Words in Sch. 8 para. 5(6)(c) substituted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(2)(b), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)
  662. F462
    Words in Sch. 8 para. 5(6A) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 70(3), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 6)
  663. F463
    Sch. 8 para. 4(7) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 71(2), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  664. F464
    Sch. 8 para. 6(6A) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 71(3), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  665. F465
    Sch. 8 para. 6(7)(aa) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), ss. 71(4), 128(6); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  666. F466
    Words in s. 141(7) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 7 para. 23; S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  667. F467
    Words in Sch. 8 para. 2(2)(a) inserted (18.11.2003 for E., 27.11.2003 for W.) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 7 para. 26(2); S.I. 2003/2938, art. 3(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  668. F468
    Pt. 5 Ch. 1 formed from s. 76 (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f), Sch. 7 para. 12 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  669. F469
    Pt. 5 Ch. 2 formed from ss. 78-84C (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f), Sch. 7 para. 13 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  670. F470
    Words in Sch. 8 para. 12(1) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(7) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  671. F471
    Words in Sch. 8 para. 12(3) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(a) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  672. F472
    Words in Sch. 8 para. 12(3) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(b) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  673. F473
    Words in Sch. 8 para. 12(5) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(a) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  674. F474
    Words in Sch. 8 para. 12(5) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(8)(b) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  675. F475
    Words in Sch. 8 para. 15(1) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(10) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  676. F476
    Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(a) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  677. F477
    Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(b) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  678. F478
    Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(c) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  679. F479
    Words in Sch. 8 para. 15(6) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(11)(d) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  680. F480
    Pt. 5 Ch. 3 inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 1 (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  681. F481
    Pt. 5 Ch. 4 formed from ss. 85-88B (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f), Sch. 7 para. 16 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  682. F482
    S. 140(2)(d) repealed (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f)(g)(ii), Sch. 7 para. 22(b), Sch. 8 Pt. 1 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  683. F483
    Sch. 8 para. 9A and cross-heading inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(4) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  684. F484
    Sch. 8 paras. 11A-11C inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(6) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  685. F485
    Sch. 8 para. 14A inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(9) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  686. F486
    S. 77A and cross heading inserted (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f), Sch. 7 para. 14 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  687. F487
    S. 143(4A) inserted (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f), Sch. 7 para. 24(4); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  688. F488
    Word in s. 78A(2) substituted (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f), Sch. 7 para. 15 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  689. F489
    Words in Sch. 8 para. 8(2) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(2) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  690. F490
    Words in Sch. 8 para. 9(4) inserted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(3) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  691. F491
    Words in Sch. 8 para. 11(1)(a) substituted (27.11.2003 for the purpose of and in relation to financial years beginning on or after 1.4.2004) by Local Government Act 2003 (c. 26), s. 128(4)(e), Sch. 2 para. 2(5) (with s. 40(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  692. F492
    Sch. 4 para. 6(3) inserted (11.6.1996) by Jobseekers Act 1995 c. 18, s. 41(4), Sch. 2 para. 18; S.I. 1996/1509, art. 2, Sch.
  693. F493
    Sch. 4 para. 6 amended (2.7.2002 for specified purposes, 6.10.2003 in so far as not already in force) by State Pension Credit Act 2002 (c. 16), s. 22(3), Sch. 2 para. 29; S.I. 2002/1691, art. 2(l); S.I. 2003/1766, art. 2(a)
  694. F494
    Words in Sch. 4 para. 6(2)(a) substituted (18.10.1999) by Social Security Act 1998 c. 14, ss. 86(1), Sch. 7 para. 17; S.I. 1999/2860, art. 2(c) Sch. 1 (subject to transitional provisions in Schs. 16-18)
  695. F495
    S. 74(2A) inserted (28.11.1994) by The Local Government Changes for England (Finance) Regulations 1994 (S.I. 1994/2825), reg. 5
  696. C135
    S. 65(6) applied (with modifications) (23.3.2004) by The European Parliamentary Elections Regulations 2004 (S.I. 2004/293), regs. 1(2), 125 (with regs. 3-5)
  697. F496
    Words in s. 88(4) substituted (27.11.2003 for W. for the purpose of and in relation to financial years beginning on or after 1.4.2004, 1.4.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 7 para. 18; S.I. 2003/2938, art. 7(a) (with art. 8, Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  698. F497
    Words in s. 88(6) substituted (27.11.2003 for W. for the purpose of and in relation to financial years beginning on or after 1.4.2004, 1.4.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(6), Sch. 7 para. 18; S.I. 2003/2938, art. 7(a) (with art. 8, Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. I
  699. F498
    S. 67(10A) inserted (1.4.2004) by Local Government Act 2003 (c. 26), ss. 64(5), 128(6); S.I. 2003/2938, art. 7(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. II; S.I. 2003/2938, art. 7(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. II
  700. F499
    Sch. 5 para. 3(a) substituted (1.4.2004) by Local Government Act 2003 (c. 26), ss. 67(2), 128(6); S.I. 2003/2938, art. 7(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. II; S.I. 2003/2938, art. 7(a) (with art. 8 Sch.); S.I. 2003/3034, art. 2, Sch. 1 Pt. II
  701. F500
    S. 126 repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 10 Group 2
  702. C136
    S. 65(6) modified (23.7.2004) by The Regional Assembly and Local Government Referendums Order 2004 (S.I. 2004/1962), arts. 1(1), 13
  703. F501
    Words in s. 111(2)(m) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 68(3); S.I. 2004/2304, art. 2; S.I. 2004/2917, art. 2
  704. F502
    Words in s. 112(2)(b) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 68(3); S.I. 2004/2304, art. 2; S.I. 2004/2917, art. 2
  705. F503
    S. 144(5) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), s. 61, Sch. 1 para. 68(5); S.I. 2004/2304, art. 2; S.I. 2004/2917, art. 2
  706. F504
    Sch. 7 para. 9A inserted (25.11.2004) by Local Government Act 2003 (c. 26), ss. 62(11), 128(3)(a); S.I. 2004/3132, art. 2(a) (with art. 4)
  707. F505
    S. 57A inserted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 65(1), 128(3)(a); S.I. 2004/3132, art. 3(1)(c) (with art. 4)
  708. F506
    Word in s. 143(4) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 24(3); S.I. 2004/3132, art. 3(1)(e) (with art. 4)
  709. F507
    Words in s. 47(1)(b) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 10; S.I. 2004/3132, art. 3(1)(e) (with art. 4)
  710. F508
    Words in s. 47(5) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 10; S.I. 2004/3132, art. 3(1)(e) (with art. 4)
  711. F509
    Words in s. 49(3) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 11; S.I. 2004/3132, art. 3(1)(e) (with art. 4)
  712. F510
    Words in s. 58(1) inserted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 65(2), 128(3)(a); S.I. 2004/3132, art. 3(1)(c) (with art. 4)
  713. F511
    Words in s. 139(2)(d) inserted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 21; S.I. 2004/3132, art. 2(d) (with art. 4)
  714. F512
    Sch. 7 para. 10(1) substituted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(5); S.I. 2004/3132, art. 2(d) (with art. 4)
  715. F513
    Words in Sch. 7 para. 10(2) inserted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(6); S.I. 2004/3132, art. 2(d) (with art. 4)
  716. F514
    Words in Sch. 7 para. 11(1) inserted (25.11.2004) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 25(6); S.I. 2004/3132, art. 2(d) (with art. 4)
  717. C137
    Pt. VIII applied (with modifications) (24.3.2005) by The New Forest National Park Authority (Establishment) Order 2005 (S.I. 2005/421), art. 1, Sch. 3 para. 2
  718. C138
    Pt. 3 modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15
  719. F515
    S. 64(2A) inserted (27.11.2003 for W., 1.4.2005 for E.) by Local Government Act 2003 (c. 26), ss. 66(1), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(2)(b)
  720. F516
    Words in s. 64(4)(e) inserted (27.11.2003 for W., 1.4.2005 for E.) by Local Government Act 2003 (c. 26), ss. 66(2), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(2)(b)
  721. F517
    S. 64(11A)(11B) inserted (27.11.2003 for W., 1.4.2005 for E.) by Local Government Act 2003 (c. 26), ss. 66(3), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(2)(b)
  722. F518
    Words in Sch. 8 para. 5(6)(c) substituted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 8(a); S.I. 2005/558, art. 2, Sch. 1
  723. F519
    Words in Sch. 8 para. 5(6A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), s. 73, Sch. 2 para. 8(b); S.I. 2005/558, art. 2, Sch. 1
  724. F520
    Words in s. 74(1)(c) substituted (1.4.2005) by virtue of Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 305(a); S.I. 2005/910, art. 3(y)
  725. F521
    Words in s. 117(5)(c) substituted (1.4.2005) by virtue of Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 305(b); S.I. 2005/910, art. 3(y)
  726. C139
    Sch. 11 para. 10A modified (W.) (15.2.2006) by The Valuation Tribunals (Wales) Regulations 2005 (S.I. 2005/3364), regs. 1(4), 41(5)
  727. C140
    Sch. 11 para. 10A applied (W.) (15.2.2006) by The Valuation Tribunals (Wales) Regulations 2005 (S.I. 2005/3364), regs. 1(4), 42(3)
  728. C141
    S. 74 modified (26.5.2006) by Transport (Wales) Act 2006 (c. 5), ss. 5(10), 12; S.I. 2006/1403, art. 2(2)(e)
  729. C142
    Sch. 8 para. 16 modified (temp.) (25.7.2006) by Government of Wales Act 2006 (c. 32), s. 161(2), Sch. 11 para. 59(b)
  730. C143
    S. 65(6) modified (1.2.2007) by The National Assembly for Wales (Representation of the People) Order 2007 (S.I. 2007/236), arts. 1(1), 147
  731. F522
    Words in Sch. 5 para. 16(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 110 (with Sch. 3 Pt. 1)
  732. C144
    S. 65(6) modified (15.3.2007 for specified purposes) by The Scottish Parliament (Elections etc.) Order 2007 (S.I. 2007/937), arts. 1, 92
  733. F523
    Sch. 8 para. 16 inserted (1.4.2007) by Government of Wales Act 2006 (c. 32), s. 161(3), Sch. 10 para. 21 (with Sch. 11 para. 22)
  734. F524
    Words in s. 42A(1) inserted (1.4.2007) by Local Government Act 2003 (c. 26), ss. 63(1), 128(4)(b); S.I. 2006/3339, art. 2 (with art. 3)
  735. F525
    Ss. 86A, 86B and cross-heading inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 34
  736. F526
    S. 88C inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 38
  737. F527
    S. 76(7) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 22
  738. F528
    Words in s. 84E(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 23
  739. F529
    Words in s. 84F(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 24(2)
  740. F530
    Words in s. 84F(2)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 24(3)
  741. F531
    Words in s. 84F(2)(c) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 24(3)
  742. F532
    Words in s. 84F(3)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 24(3)
  743. F533
    Words in s. 84F(3)(c) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 24(3)
  744. F534
    Words in s. 84F(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 24(4)(a)
  745. F535
    Words in s. 84F(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 24(4)(b)
  746. F536
    Words in s. 84G(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 25(2)
  747. F537
    Words in s. 84G(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 25(3)
  748. F538
    Words in s. 84G(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 25(4)
  749. F539
    Word in s. 84G(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 25(4)
  750. F540
    Words in s. 84G(4) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 25(5)
  751. F541
    S. 84G(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 25(6)
  752. F542
    S. 84H substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 26
  753. F543
    S. 84J substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 27
  754. F544
    Words in s. 84K(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(2)(a)
  755. F545
    Words in s. 84K(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(2)(b)
  756. F546
    Words in s. 84K(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(3)
  757. F547
    Words in s. 84K(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(3)
  758. F548
    Words in s. 84K(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(4)
  759. F549
    Words in s. 84K(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(4)
  760. F550
    Words in s. 84K(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(4)
  761. F551
    Words in s. 84K(6) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 28(4)
  762. F552
    S. 84L substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 29
  763. F553
    S. 84M(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 30(2)
  764. F554
    S. 84M(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 30(3)
  765. F555
    Words in s. 84M(4) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 30(4)(a)
  766. F556
    Word in s. 84M(4)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 30(4)(b)
  767. F557
    Words in s. 84M(6) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 30(5)
  768. F558
    Words in s. 84N(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 31(2)(a)
  769. F559
    Word in s. 84N(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 31(2)(b)
  770. F560
    Words in s. 84N(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 31(3)
  771. F561
    Words in s. 84N(4) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 31(4)(a)
  772. F562
    Words in s. 84N(4) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 31(4)(b)
  773. F563
    Words in s. 84N(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 31(5)
  774. F564
    Words in s. 84P(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 32(2)(a)
  775. F565
    Word in s. 84P(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 32(2)(b)
  776. F566
    Words in s. 84P(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 32(3)
  777. F567
    Words in s. 84P(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 32(4)
  778. F568
    S. 87(7) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 35
  779. F569
    S. 88A(6) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 36
  780. F570
    S. 88B(10) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 37
  781. F571
    Sch. 8 para. 1(4) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(2)
  782. F572
    Words in Sch. 8 para. 5(6)(ba) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(3)
  783. F573
    Sch. 8 para. 8(3)(4) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(4)
  784. F574
    Words in Sch. 8 para. 9A(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(5)(a)(i)
  785. F575
    Words in Sch. 8 para. 9A(1)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(5)(a)(ii)
  786. F576
    Words in Sch. 8 para. 9A(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(5)(b)(i)
  787. F577
    Words in Sch. 8 para. 9A(2)(a) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(5)(b)(ii)
  788. F578
    Words in Sch. 8 para. 9A(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(5)(c)
  789. F579
    Words in Sch. 8 para. 11A(1) substituted (25.5.2007) by virtue of The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(6)(a)(i)
  790. F580
    Word in Sch. 8 para. 11A(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(6)(a)(ii)
  791. F581
    Words in Sch. 8 para. 11A(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(6)(a)(iii)
  792. F582
    Words in Sch. 8 para. 11A(1)(c) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(6)(a)(iv)
  793. F583
    Words in Sch. 8 para. 11A(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(6)(b)
  794. F584
    Sch. 8 para. 11B(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(7)(a)
  795. F585
    Words in Sch. 8 para. 11B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(7)(b)
  796. F586
    Words in Sch. 8 para. 11B(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(7)(c)
  797. F587
    Words in Sch. 8 para. 11B(7) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(7)(c)
  798. F588
    Words in Sch. 8 para. 11B(6) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(7)(d)
  799. F589
    Words in Sch. 8 para. 11C(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(8)(a)(i)
  800. F590
    Word in Sch. 8 para. 11C(1) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(8)(a)(ii)
  801. F591
    Words in Sch. 8 para. 11C(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(8)(b)
  802. F592
    Words in Sch. 8 para. 11C(5) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(8)(c)
  803. F593
    Words in Sch. 8 para. 14A(1)(a) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(9)(a)
  804. F594
    Words in Sch. 8 para. 14A(1)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(9)(b)
  805. F595
    Words in Sch. 8 para. 14A(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(9)(c)(i)
  806. F596
    Words in Sch. 8 para. 14A(2) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(9)(c)(ii)
  807. F597
    Words in Sch. 8 para. 14A(4) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(9)(d)(i)
  808. F598
    Words in Sch. 8 para. 14A(4)(b) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 40(9)(d)(ii)
  809. C145
    Sch. 8 para. 4(6) excluded (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 6
  810. F599
    S. 66A inserted (19.7.2007) (with effect in accordance with s. 3(3)-(5) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 4(1)
  811. F600
    S. 143(4ZA) inserted (E.W.) (19.7.2007 with effect in accordance with s. 3(3)-(5) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 4(2)
  812. F601
    S. 47(10) inserted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 2(3)
  813. F602
    S. 44A(6)(b) substituted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 1(2)
  814. F603
    S. 44A(8)(b)(c) substituted for s. 44A(8)(b) (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 1(3)
  815. F604
    S. 44A(9A) inserted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 1(5)
  816. F605
    S. 45(5) repealed (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
  817. F606
    S. 45(6) repealed (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
  818. F607
    S. 48(2) repealed (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
  819. F608
    S. 48(2A) repealed (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 2
  820. C146
    S. 65(6) modified (E.) (28.7.2007) by The Local Authorities (Conduct of Referendums) (England) Regulations 2007 (S.I. 2007/2089), regs. 1(2), 20
  821. F609
    Words in s. 74(2A) substituted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(2); S.I. 2007/3136, art. 2(b)
  822. F610
    Words in s. 89(2) substituted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(3)(a); S.I. 2007/3136, art. 2(b)
  823. F611
    S. 89(2C) inserted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(3)(b); S.I. 2007/3136, art. 2(b)
  824. F612
    Words in s. 91(1)(aa) substituted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(4)(a); S.I. 2007/3136, art. 2(b)
  825. F613
    Words in s. 91(3) substituted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(4)(b); S.I. 2007/3136, art. 2(b)
  826. F614
    Words in s. 91(3B) repealed (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(4)(c), Sch. 18 Pt. 1; S.I. 2007/3136, art. 2(b)(c)
  827. F615
    S. 91(3D) inserted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(4)(d); S.I. 2007/3136, art. 2(b)
  828. F616
    Words in s. 91(8) substituted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(4)(e); S.I. 2007/3136, art. 2(b)
  829. F617
    S. 91(9) inserted (1.11.2007 for E.) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 1 para. 16(4)(f); S.I. 2007/3136, art. 2(b)
  830. F618
    Words in s. 111(3A) repealed (30.12.2007) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(2), Sch. 3 para. 21(2), Sch. 18 Pt. 3
  831. F619
    S. 111(3B) inserted (30.12.2007) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(2), Sch. 3 para. 21(3)
  832. C147
    Ss. 114-116 applied (with modifications) (5.3.2008) by The Cheshire (Structural Changes) Order 2008 (S.I. 2008/634), arts. 1, 8(5)
  833. C148
    Ss. 114-116 applied (with modifications) (28.3.2008) by The Bedfordshire (Structural Changes) Order 2008 (S.I. 2008/907), arts. 1, 17(5)
  834. C149
    S. 65(6) modified (W.) (23.7.2008) by The Local Authorities (Conduct of Referendums) (Wales) Regulations 2008 (S.I. 2008/1848), regs. 1(2), 16
  835. C150
    Pt. III modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
  836. F620
    S. 88B(9)(b) substituted (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 56(2); S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1
  837. F621
    S. 111(2)(i) substituted (9.2.2009) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 4 para. 56(3); S.I. 2009/107, art. 2(1), Sch. 1 Pt. 1
  838. C151
    Pt. I applied in part (with modifications) by 2000 c. 38, Sch. 10 Pt. 2 para. 23 (as inserted (26.11.2008 for specified purposes, 9.2.2009 for E. in so far as not already in force, 1.4.2009 for W. in so far as not already in force) by Local Transport Act 2008 (c. 26), s. 134(1)(c)(4), Sch. 2 para. 15; S.I. 2009/107, art. 2(2), Sch. 2 Pt. 1; S.I. 2009/579, art. 2(d))
  839. F622
    Sch. 10 heading substituted (9.2.2009 for E., 1.4.2009 for W.) by Local Transport Act 2008 (c. 26), s. 134(4), Sch. 2 para. 16; S.I. 2009/107, art. 2(2), Sch. 2 Pt. 1; S.I. 2009/579, art. 2(d)
  840. F623
    Words in Sch. 11 para. 11(1)(b) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 188(a) (with Sch. 5)
  841. F624
    Words in Sch. 11 para. 11(2)(a)-(d) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 188(a) (with Sch. 5)
  842. F625
    Words in Sch. 11 para. 14(c)-(e) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 188(b)(i) (with Sch. 5)
  843. F626
    Words in Sch. 11 para. 14(d) omitted (1.6.2009) by virtue of The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 188(b)(ii) (with Sch. 5)
  844. C152
    S. 22(2) modified (19.8.2009 for E.) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 3 para. 4(2) (with s. 31); S.I. 2009/2202, art. 2
  845. C153
    S. 90: power to amend conferred (19.8.2009 for E.) by Business Rate Supplements Act 2009 (c. 7), s. 22(1)(2), 32 (with s. 31); S.I. 2009/2202, art. 2
  846. F627
    S. 90(1)(ca) inserted (19.8.2009 for E.) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 3 para. 4(1)(a) (with s. 31); S.I. 2009/2202, art. 2
  847. F628
    S. 90(1A) inserted (19.8.2009 for E.) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 3 para. 4(1)(b) (with s. 31); S.I. 2009/2202, art. 2
  848. F629
    S. 90(2)(ba) inserted (19.8.2009 for E.) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 3 para. 4(1)(c) (with s. 31); S.I. 2009/2202, art. 2
  849. F630
    Sch. 11 Pt. 1 inserted (1.4.2008 with the exception of Sch. 11 paras. A2, A3, A18, 12.12.2008 for the purpose of the insertion of Sch. 11 para. A3, 1.10.2009 in so far as not already in force) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 2; S.I. 2008/917, art. 2(1)(w)(2); S.I. 2008/3110, arts. 2(j), 6(c)(i)
  850. F631
    Sch. 11 paras. 1-7A renumbered as Sch. 11 Pt. 2 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)
  851. F632
    Sch. 11 Pt. 3: Sch. 11 paras. 8-12A renumbered as Sch. 11 Pt. 3 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)
  852. F633
    Sch. 11 Pt. 4: Sch. 11 paras. 13-18 renumbered as Sch. 11 Pt. 4 (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 3; S.I. 2008/3110, art. 6(c)(ii)
  853. F634
    Sch. 11 para. 1A inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 5; S.I. 2008/3110, art. 6(c)(ii)
  854. F635
    Sch. 11 para. 7A cross-heading substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 10(1); S.I. 2008/3110, art. 6(c)(ii)
  855. F636
    Sch. 11 Pt. 2 para. 12A and cross-heading inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 17; S.I. 2008/3110, art. 6(c)(ii)
  856. F637
    Sch. 11 Pt. 2 para. 13 cross-heading substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 18(1); S.I. 2008/3110, art. 6(c)(ii)
  857. F638
    Sch. 11 Pt. 2 para. 8(1) and cross-heading inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 11; S.I. 2008/3110, art. 6(c)(ii)
  858. F639
    Words in s. 55(5) repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 3(2), Sch. 18 Pt. 17; S.I. 2008/3110, art. 6(d)(i)
  859. F640
    Sch. 4A para. 4(3) inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 4(2); S.I. 2008/3110, art. 6(d)(i)
  860. F641
    Sch. 9 para. 5C(7) inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 5(2); S.I. 2008/3110, art. 6(d)(i)
  861. F642
    Words in Sch. 11 para. 1(1) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 4(a); S.I. 2008/3110, art. 6(c)(ii)
  862. F643
    Words in Sch. 11 para. 1(2)(b) repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 4(c), Sch. 18 Pt. 17; S.I. 2008/3110, art. 6(c)(ii)
  863. F644
    Sch. 11 para. 1(2)(a) repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 4(b), Sch. 18 Pt. 17; S.I. 2008/3110, art. 6(c)(ii)
  864. F645
    Sch. 11 Pt. 2 para. 3 repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 6(1), Sch. 18 Pt. 17 (with Sch. 15 para. 6(2)); S.I. 2008/3110, art. 6(c)(ii)
  865. F646
    Words in Sch. 11 para. 5(1)(p) inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 7; S.I. 2008/3110, art. 6(c)(ii)
  866. F647
    Words in Sch. 11 para. 6(1) repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 8, Sch. 18 Pt. 17; S.I. 2008/3110, art. 6(c)(ii)
  867. F648
    Words in Sch. 11 para. 7(1) repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 9, Sch. 18 Pt. 17; S.I. 2008/3110, art. 6(c)(ii)
  868. F649
    Words in Sch. 11 Pt. 2 para. 9(2) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 12; S.I. 2008/3110, art. 6(c)(ii)
  869. F650
    Words in Sch. 11 Pt. 2 para. 10(2) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 13; S.I. 2008/3110, art. 6(c)(ii)
  870. F651
    Words in Sch. 11 para. 11(1) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 15; S.I. 2008/3110, art. 6(c)(ii)
  871. F652
    Words in Sch. 11 Pt. 2 para. 12(1) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 16; S.I. 2008/3110, art. 6(c)(ii)
  872. F653
    Words in Sch. 11 Pt. 2 para. 13 substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 18(2); S.I. 2008/3110, art. 6(c)(ii)
  873. F654
    Words in Sch. 11 para. 10A(2) substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 14; S.I. 2008/3110, art. 6(c)(ii)
  874. F655
    Words in Sch. 11 Pt. 2 para. 15 substituted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 19; S.I. 2008/3110, art. 6(c)(ii)
  875. F656
    Sch. 11 para. 8(1) renumbered as Sch. 11 Pt. 2 para. 7A (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 15 para. 10(2); S.I. 2008/3110, art. 6(c)(ii)
  876. F657
    S. 111(2)(ia)(ib) inserted (17.12.2009) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(6), Sch. 6 para. 77; S.I. 2009/3318, art. 2(c)
  877. F658
    S. 74(8)-(10) inserted (17.12.2009) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(6), Sch. 6 para. 75; S.I. 2009/3318, art. 2(c)
  878. F659
    S. 88B(9)(c) inserted (17.12.2009) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(6), Sch. 6 para. 76; S.I. 2009/3318, art. 2(c)
  879. F660
    S. 112(2)(c) inserted (17.12.2009) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(6), Sch. 6 para. 78; S.I. 2009/3318, art. 2(c)
  880. C154
    Pt. 8 applied (with modifications) (24.3.2010) by The South Downs National Park Authority (Establishment) Order 2010 (S.I. 2010/497), art. 1, Sch. 3 para. 2
  881. F661
    S. 66(2AA) inserted (W.) (1.4.2010) by The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682), arts. 1, 2(3)
  882. F662
    S. 66(2BA)(2BB) inserted (W.) (1.4.2010) by The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682), arts. 1, 2(4)
  883. F663
    Words in s. 66(1) inserted (W.) (1.4.2010) by The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682), arts. 1, 2(2)
  884. F664
    Words in s. 66(2D) substituted (W.) (1.4.2010) by The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682), arts. 1, 2(6)
  885. F665
    Words in s. 67(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 209(a) (with Sch. 2)
  886. F666
    Word in s. 67(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 209(b) (with Sch. 2)
  887. F667
    Word in s. 67(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 209(c) (with Sch. 2)
  888. F668
    Words in s. 74(2A) repealed (1.4.2010) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), ss. 146(3), 148(5), Sch. 7 Pt. 4; S.I. 2009/3318, art. 4(ii)
  889. F669
    Words in s. 89(2A) repealed (1.4.2010) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), ss. 146(3), 148(5), Sch. 7 Pt. 4; S.I. 2009/3318, art. 4(ii)
  890. F670
    Words in s. 91(1)(aa) repealed (1.4.2010) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), ss. 146(3), 148(5), Sch. 7 Pt. 4; S.I. 2009/3318, art. 4(ii)
  891. F671
    Words in Sch. 5 para. 7(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 210 (with Sch. 2)
  892. C155
    S. 65(6) modified (16.12.2010) by The National Assembly for Wales Referendum (Assembly Act Provisions) (Referendum Question, Date of Referendum Etc.) Order 2010 (S.I. 2010/2837), arts. 1(2), 24
  893. C156
    S. 65(6) modified (16.2.2011) by Parliamentary Voting System and Constituencies Act 2011 (c. 1), s. 19(1), Sch. 1 para. 19(1)
  894. F672
    Words in s. 66(2E) substituted (23.2.2011) by The Timeshare, Holiday Products, Resale and Exchange Contracts Regulations 2010 (S.I. 2010/2960), reg. 1(2), Sch. 6 para. 1(2) (with reg. 37, Sch. 7)
  895. C157
    S. 74(10) modified (1.4.2011) by The Greater Manchester Combined Authority Order 2011 (S.I. 2011/908), arts. 1, 8(5)
  896. C158
    Sch. 8 para. 4(6) excluded (3.12.2011) by Localism Act 2011 (c. 20), ss. 69(8), 240(3)(d) (with s. 69(8)); S.I. 2011/2896, art. 2(f)
  897. C159
    Ss. 97, 98 modified by 1992 c. 14, s. 52ZI(2)(3) (as inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 72(1), 240(2), Sch. 5; S.I. 2011/2896, art. 2(i))
  898. C160
    Ss. 97, 98 modified by 1992 c. 14, s. 52ZW(4) (as inserted (3.12.2011) by Localism Act 2011 (c. 20), ss. 72(1), 240(2), Sch. 5; S.I. 2011/2896, art. 2(i))
  899. F673
    Words in s. 74(4)(a) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 2(a); S.I. 2011/2896, art. 2(i)
  900. F674
    Words in s. 74(4)(b) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 2(b); S.I. 2011/2896, art. 2(i)
  901. F675
    Words in s. 75(6)(a) inserted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 3; S.I. 2011/2896, art. 2(i)
  902. F676
    Words in s. 97(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 4(a); S.I. 2011/2896, art. 2(i)
  903. F677
    Word in s. 97(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 4(b); S.I. 2011/2896, art. 2(i)
  904. F678
    Word in s. 97(1) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 4(c); S.I. 2011/2896, art. 2(i)
  905. F679
    Word in s. 99(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 5; S.I. 2011/2896, art. 2(i)
  906. F680
    Word in Sch. 7 para. 9(4) substituted (3.12.2011) by Localism Act 2011 (c. 20), s. 240(2), Sch. 7 para. 6; S.I. 2011/2896, art. 2(i)
  907. F681
    S. 49A inserted (15.1.2012) by Localism Act 2011 (c. 20), ss. 71, 240(1)(f)
  908. F682
    S. 48A inserted (15.1.2012) by Localism Act 2011 (c. 20), s. 240(1)(l), Sch. 22 para. 24
  909. C161
    S. 113 applied (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 4 para. 1(3); S.I. 2011/3019, art. 3, Sch. 1
  910. F683
    S. 111(2)(e)(ea) substituted for s. 111(2)(e) (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 186(a); S.I. 2011/3019, art. 3, Sch. 1 (with Sch. 2 para. 54)
  911. F684
    Words in s. 111(3) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 186(b); S.I. 2011/3019, art. 3, Sch. 1 (with Sch. 2 para. 54)
  912. F685
    S. 114(8A) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 188(6); S.I. 2011/3019, art. 3, Sch. 1
  913. F686
    Words in s. 114(2) substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 188(3); S.I. 2011/3019, art. 3, Sch. 1
  914. F687
    Words in s. 114(1) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 188(2); S.I. 2011/3019, art. 3, Sch. 1
  915. F688
    Words in s. 114(3A) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 188(4); S.I. 2011/3019, art. 3, Sch. 1
  916. F689
    S. 114(4)(b) substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 188(5); S.I. 2011/3019, art. 3, Sch. 1
  917. F690
    S. 115(1B)-(1G) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 189(2); S.I. 2011/3019, art. 3, Sch. 1
  918. F691
    Words in s. 115(2) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 189(3); S.I. 2011/3019, art. 3, Sch. 1
  919. F692
    Words in s. 115(9) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 189(4); S.I. 2011/3019, art. 3, Sch. 1
  920. F693
    Words in s. 115(10) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 189(5); S.I. 2011/3019, art. 3, Sch. 1
  921. F694
    Words in s. 115(11) substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 189(6); S.I. 2011/3019, art. 3, Sch. 1
  922. F695
    Words in s. 116 title substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 190(2); S.I. 2011/3019, art. 3, Sch. 1
  923. F696
    S. 116(2B)(2C) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 190(3); S.I. 2011/3019, art. 3, Sch. 1
  924. F697
    Words in s. 74(1)(c) omitted (16.1.2012) by virtue of Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 182(a); S.I. 2011/3019, art. 3, Sch. 1
  925. F698
    Words in s. 74(4)(bb) substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 182(b); S.I. 2011/3019, art. 3, Sch. 1
  926. C162
    S. 65(6) modified (9.2.2012) by The Local Authorities (Conduct of Referendums)(England) Regulations 2012 (S.I. 2012/323), regs. 1, 20
  927. C163
    S. 65(6) modified (18.2.2012) by The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012 (S.I. 2012/444), regs. 1, 25 (with reg. 27)
  928. F699
    S. 114(3B) repealed (31.3.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 25 Pt. 32; S.I. 2012/628, art. 4(d)
  929. F700
    S. 115(3A) repealed (31.3.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 25 Pt. 32; S.I. 2012/628, art. 4(d)
  930. F701
    Words in s. 115(4A) repealed (31.3.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 20 para. 2(a), Sch. 25 Pt. 32; S.I. 2012/628, art. 4(c)(d)
  931. F702
    Words in s. 115(4A) substituted (31.3.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 20 para. 2(b); S.I. 2012/628, art. 4(c)
  932. F703
    Words in s. 47(1) substituted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(2), 240(3)(d) (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
  933. F704
    S. 47(2) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(3), 240(3)(d), Sch. 25 Pt. 10 (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
  934. F705
    Word in s. 47(3) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(4), 240(3)(d), Sch. 25 Pt. 10 (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
  935. F706
    S. 47(5A)-(5D) inserted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(6), 240(3)(d) (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
  936. F707
    S. 47(8A) inserted (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(7), 240(3)(d) (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b) (with arts. 9, 10)
  937. F708
    Words in s. 48(1) repealed (1.4.2012 for E.) by Localism Act 2011 (c. 20), ss. 240(3)(f), Sch. 25 Pt. 10; S.I. 2012/628, art. 5(c)
  938. C164
    S. 65(6) modified (3.8.2012) by The Neighbourhood Planning (Referendums) Regulations 2012 (S.I. 2012/2031), regs. 1, 15
  939. F709
    S. 47(3A)-(3D) repealed (15.1.2012 for E. for specified purposes, 31.1.2012 for W., 1.4.2012 in force for E. in so far as not already in force) by Localism Act 2011 (c. 20), ss. 69(5), 240(3)(d), Sch. 25 Pt. 10 (with s. 69(8)); S.I. 2012/57, art. 3(b); S.I. 2012/193, art. 2(b); S.I. 2012/628, art. 5(b)(c) (with arts. 9, 10)
  940. F710
    Sch. 11 para. 8(4)(f)-(fe) substituted (6.3.1992) for Sch. 11 para. 8(4)(f) by 1992 c. 14, s. 117(1), Sch. 13 para. 88(7) (with s. 118(1)(2)(4))
  941. F711
    Word in Sch. 11 para. 8(3)(ea) substituted (22.5.1996) by 1996 c. 13, s. 1(3)(a)
  942. F712
    S. 84Q inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 33(1) (with Sch. 1 para. 33(2)(3))
  943. F713
    S. 78A heading substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 3(2)
  944. F714
    S. 85, 86 and cross-heading omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(3)
  945. F715
    S. 59A inserted (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(2)
  946. F716
    Word in s. 143(3) substituted (E.W.) (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(3)(a)
  947. F717
    S. 143(9C)-(9E) inserted (E.W.) (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(3)(b)
  948. F718
    Sch. 7B inserted (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(4), Sch. 1
  949. F719
    Sch. 8 para. 3A and cross-heading inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 6
  950. F720
    Sch. 11 para. A18A and cross-heading inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 2
  951. F721
    Words in s. 60 substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 1
  952. F722
    S. 66(2BC) inserted (with effect in accordance with s. 6(4) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 6(2)
  953. F723
    S. 78(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 2(2)
  954. F724
    Words in s. 78(2) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 2(3)
  955. F725
    S. 78(3)(aa) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 2(4)(a)
  956. F726
    Words in s. 78(3)(b) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 2(4)(b)
  957. F727
    S. 78(3)(ba) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 2(4)(c)
  958. F728
    Words in s. 78(3)(c) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 2(4)(d)
  959. F729
    Words in s. 78A(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 3(3)
  960. F730
    Words in s. 78A(2) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 3(4)
  961. F731
    Words in s. 78A(3) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 3(5)
  962. F732
    S. 78A(4)(5) omitted (with effect in accordance with s. 2(2) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 2 para. 3(6)
  963. F733
    Words in s. 79(3) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 4(2)(a)
  964. F734
    Words in s. 79(3) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 4(2)(b)
  965. F735
    Words in s. 79(4) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 4(3)
  966. F736
    Words in s. 79(5) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 4(4)
  967. F737
    S. 82(A1) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 5(2)
  968. F738
    Words in s. 82(1) substituted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 5(3)
  969. F739
    Words in s. 84A(1) inserted (with effect in accordance with s. 2(2) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 2 para. 6
  970. F740
    S. 84Q(1)(a) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(2)
  971. F741
    Words in s. 90(1)(b) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 24(2)
  972. F742
    S. 90(1)(d)(da) substituted for s. 90(1)(d) (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 24(3)
  973. F743
    Words in s. 90(2)(b) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 24(4)
  974. F744
    S. 90(2)(c)(ca) substituted for s. 90(2)(c) (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 24(5)
  975. F745
    S. 97(2A)(2B) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 25(2)
  976. F746
    S. 97(4A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 25(3)
  977. F747
    Words in s. 99(1)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(2)
  978. F748
    Words in s. 99(1)(c) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(3)
  979. F749
    Words in s. 99(3)(b)(i) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(4)(a)
  980. F750
    Words in s. 99(3)(c) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(4)(b)
  981. F751
    Words in s. 99(3)(d) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(4)(c)
  982. F752
    Words in s. 99(3)(f) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(4)(c)
  983. F753
    S. 99(3A)(3B) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(5)
  984. F754
    S. 99(3C)(3D) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 26(6)
  985. F755
    S. 140(2)(c) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 27(b)
  986. F756
    S. 140(2)(e) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 27(b)
  987. F757
    Words in s. 141(5)(b) inserted (with effect in accordance with s. 7(5) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 7(2)
  988. F758
    Words in s. 141(7) inserted (with effect in accordance with s. 7(5) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 7(3)(a)
  989. F759
    Words in s. 141(7) substituted (with effect in accordance with s. 7(5) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 7(3)(b)
  990. F760
    Words in s. 141(8) substituted (with effect in accordance with s. 7(5) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 7(4)
  991. F761
    Words in s. 141(7) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(4)(b)
  992. F762
    Words in s. 141(5)(b) omitted (with effect in accordance with s. 3(13) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), s. 3(4)(a)
  993. F763
    Words in s. 141(5)(c) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 28(2)
  994. F764
    Words in s. 141(7) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 28(3)
  995. F765
    Words in s. 141(8) inserted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 28(4)
  996. F766
    Words in s. 144(2) inserted (E.W.) (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 29
  997. F767
    Words in Sch. 8 para. 1(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(2)
  998. F768
    Words in Sch. 8 para. 1(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(3)(a)
  999. F769
    Words in Sch. 8 para. 1(2)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(3)(b)
  1000. F770
    Sch. 8 para. 1(3) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(4)
  1001. F771
    Words in Sch. 8 para. 1(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 3(5)
  1002. F772
    Words in Sch. 8 para. 2(1)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(2)(a)
  1003. F773
    Word in Sch. 8 para. 2(1)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(2)(b)
  1004. F774
    Word in Sch. 8 para. 2(1)(c) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(2)(b)
  1005. F775
    Words in Sch. 8 para. 2(2)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(3)(a)
  1006. F776
    Word in Sch. 8 para. 2(2)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 4(3)(b)
  1007. F777
    Words in Sch. 8 para. 3(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 5
  1008. F778
    Words in Sch. 8 para. 4(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(2)
  1009. F779
    Sch. 8 para. 4(3) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(3)
  1010. F780
    Sch. 8 para. 4(4B) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(3)
  1011. F781
    Sch. 8 para. 4(4D) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(3)
  1012. F782
    Words in Sch. 8 para. 4(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(4)(a)
  1013. F783
    Words in Sch. 8 para. 4(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(4)(b)
  1014. F784
    Words in Sch. 8 para. 4(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(4)(c)
  1015. F785
    Sch. 8 para. 4(5A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 7(5)
  1016. F786
    Words in Sch. 8 para. 5(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(2)
  1017. F787
    Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(a)
  1018. F788
    Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(b)
  1019. F789
    Word in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(c)
  1020. F790
    Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(d)
  1021. F791
    Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(e)
  1022. F792
    Words in Sch. 8 para. 5(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(3)(f)
  1023. F793
    Words in Sch. 8 para. 5(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(4)
  1024. F794
    Words in Sch. 8 para. 5(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(5)
  1025. F795
    Words in Sch. 8 para. 5(6)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(a)
  1026. F796
    Words in Sch. 8 para. 5(6)(ba) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(b)
  1027. F797
    Words in Sch. 8 para. 5(6)(c) substituted for Sch. 8 para. 5(6)(c)(i)(ii) (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(6)(c)
  1028. F798
    Words in Sch. 8 para. 5(6A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(a)
  1029. F799
    Words in Sch. 8 para. 5(6A) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(b)
  1030. F800
    Words in Sch. 8 para. 5(6A) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(7)(c)
  1031. F801
    Words in Sch. 8 para. 5(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(8)(a)
  1032. F802
    Word in Sch. 8 para. 5(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(8)(b)
  1033. F803
    Words in Sch. 8 para. 5(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(9)(a)
  1034. F804
    Word in Sch. 8 para. 5(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(9)(b)
  1035. F805
    Words in Sch. 8 para. 5(9) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(10)(a)
  1036. F806
    Word in Sch. 8 para. 5(9) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(10)(b)
  1037. F807
    Words in Sch. 8 para. 5(10) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(a)
  1038. F808
    Words in Sch. 8 para. 5(10)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(b)(i)
  1039. F809
    Word in Sch. 8 para. 5(10)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(b)(ii)
  1040. F810
    Words in Sch. 8 para. 5(10)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(i)
  1041. F811
    Words in Sch. 8 para. 5(10)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(ii)
  1042. F812
    Words in Sch. 8 para. 5(10)(b) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(11)(c)(iii)
  1043. F813
    Words in Sch. 8 para. 5(11)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(a)(i)
  1044. F814
    Word in Sch. 8 para. 5(11)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(a)(ii)
  1045. F815
    Words in Sch. 8 para. 5(11)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(12)(b)
  1046. F816
    Words in Sch. 8 para. 5(12) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(13)
  1047. F817
    Words in Sch. 8 para. 5(13) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(14)
  1048. F818
    Words in Sch. 8 para. 5(14)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(a)(i)
  1049. F819
    Word in Sch. 8 para. 5(14)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(a)(ii)
  1050. F820
    Words in Sch. 8 para. 5(14)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(i)
  1051. F821
    Words in Sch. 8 para. 5(14)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(ii)
  1052. F822
    Words in Sch. 8 para. 5(14)(b) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(15)(b)(iii)
  1053. F823
    Words in Sch. 8 para. 5(15) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(16)(a)
  1054. F824
    Words in Sch. 8 para. 5(15)(a) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 8(16)(b)
  1055. F825
    Words in Sch. 8 para. 6(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 9(2)
  1056. F826
    Sch. 8 para. 6(4) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 9(3)
  1057. F827
    Words in Sch. 8 para. 6(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 9(4)
  1058. F828
    Sch. 8 para. 8(1)(a)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 10(2)
  1059. F829
    Words in Sch. 8 para. 8(2) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 10(3)
  1060. F830
    Sch. 8 para. 8(4) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 10(4)
  1061. F831
    Words in Sch. 8 para. 9(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 11(2)
  1062. F832
    Words in Sch. 8 para. 9(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 11(3)(a)
  1063. F833
    Words in Sch. 8 para. 9(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 11(3)(b)
  1064. F834
    Words in Sch. 8 para. 9(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 11(4)
  1065. F835
    Words in Sch. 8 para. 9(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 11(4)
  1066. F836
    Words in Sch. 8 para. 9A(1)(a) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 12
  1067. F837
    Words in Sch. 8 para. 9A(3)(a) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 12
  1068. F838
    Words in Sch. 8 para. 10(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 13(2)
  1069. F839
    Words in Sch. 8 para. 10(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 13(3)(a)
  1070. F840
    Word in Sch. 8 para. 10(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 13(3)(b)
  1071. F841
    Word in Sch. 8 para. 11(1)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(2)
  1072. F842
    Word in Sch. 8 para. 11(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(3)
  1073. F843
    Words in Sch. 8 para. 11(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(4)
  1074. F844
    Words in Sch. 8 para. 11(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(4)
  1075. F845
    Word in Sch. 8 para. 11(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(5)
  1076. F846
    Words in Sch. 8 para. 11(6) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(6)(a)
  1077. F847
    Word in Sch. 8 para. 11(6) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(6)(b)
  1078. F848
    Word in Sch. 8 para. 11(6) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(6)(c)
  1079. F849
    Words in Sch. 8 para. 11(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(7)(a)
  1080. F850
    Word in Sch. 8 para. 11(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(7)(b)
  1081. F851
    Word in Sch. 8 para. 11(7) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(7)(c)
  1082. F852
    Words in Sch. 8 para. 11(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(8)(a)
  1083. F853
    Words in Sch. 8 para. 11(8) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 14(8)(b)
  1084. F854
    Words in Sch. 8 para. 12(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 15(2)
  1085. F855
    Words in Sch. 8 para. 12(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 15(3)(a)
  1086. F856
    Words in Sch. 8 para. 12(2) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 15(3)(b)
  1087. F857
    Words in Sch. 8 para. 12(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 15(4)
  1088. F858
    Words in Sch. 8 para. 12(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 15(5)(a)
  1089. F859
    Words in Sch. 8 para. 12(4) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 15(5)(b)
  1090. F860
    Words in Sch. 8 para. 12(5)(6) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 15(6)
  1091. F861
    Words in Sch. 8 para. 13(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(2)
  1092. F862
    Words in Sch. 8 para. 13(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(3)(a)
  1093. F863
    Word in Sch. 8 para. 13(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(3)(b)
  1094. F864
    Words in Sch. 8 para. 13(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(3)(c)
  1095. F865
    Word in Sch. 8 para. 13(4) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(4)
  1096. F866
    Word in Sch. 8 para. 13(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(5)(a)
  1097. F867
    Words in Sch. 8 para. 13(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(5)(b)
  1098. F868
    Word in Sch. 8 para. 13(6) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(5)(a)
  1099. F869
    Words in Sch. 8 para. 13(6) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 16(5)(b)
  1100. F870
    Word in Sch. 8 para. 14(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 17(2)(a)
  1101. F871
    Words in Sch. 8 para. 14(1) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 17(2)(b)
  1102. F872
    Words in Sch. 8 para. 14(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 17(3)
  1103. F873
    Word in Sch. 8 para. 14(3)(b) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 17(4)
  1104. F874
    Words in Sch. 8 para. 15(2) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 18(2)
  1105. F875
    Words in Sch. 8 para. 15(3) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 18(3)(a)
  1106. F876
    Words in Sch. 8 para. 15(3) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 18(3)(b)
  1107. F877
    Words in Sch. 8 para. 15(4)(5) substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 18(4)
  1108. F878
    Sch. 9 para. 2(2)(gf) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 8(2)
  1109. F879
    Words in Sch. 9 para. 2(2)(h) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 8(3)
  1110. F880
    Sch. 11 para. 8(3)(ea)(iv) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 17(6)(a)
  1111. F881
    Word in Sch. 11 para. 8(3)(ea) omitted (31.10.2012) by virtue of Local Government Finance Act 2012 (c. 17), s. 17(6)(b)
  1112. F882
    Words in Sch. 11 para. 8(3)(ea) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 17(6)(c)
  1113. F883
    Words in Sch. 11 para. 10A(1)(d) inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 14(9)
  1114. C165
    S. 113 applied (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 1 para. 6(4); S.I. 2012/2892, art. 2(b)
  1115. C166
    S. 113 applied (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 2 para. 4(3); S.I. 2012/2892, art. 2(c)
  1116. F884
    Words in s. 65A(4)(b) substituted (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 181; S.I. 2012/2892, art. 2(i)
  1117. F885
    Words in s. 84F substituted (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 183(a); S.I. 2012/2892, art. 2(i)
  1118. F886
    S. 84F(7) omitted (22.11.2012) by virtue of Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 183(b); S.I. 2012/2892, art. 2(i)
  1119. F887
    Words in s. 84Q(2) substituted (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 184(a); S.I. 2012/2892, art. 2(i)
  1120. F888
    S. 84Q(3) omitted (22.11.2012) by virtue of Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 184(b); S.I. 2012/2892, art. 2(i)
  1121. F889
    Words in s. 88B(10) substituted (22.11.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 185; S.I. 2012/2892, art. 2(i)
  1122. F890
    S. 112(2)(a) omitted (22.11.2012) by virtue of Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 187; S.I. 2012/2892, art. 2(i)
  1123. F891
    Words in s. 117(5) omitted (22.11.2012) by virtue of Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 191; S.I. 2012/2892, art. 2(i)
  1124. F892
    S. 66(1A)(1B) inserted (1.4.2013) by The Non-Domestic Rating and Council Tax (Definition of Domestic Property and Dwelling) (England) Order 2013 (S.I. 2013/468), arts. 1(1), 2
  1125. F893
    Words in Sch. 5 para. 14(2) substituted (1.4.2013) by The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755), art. 1(2), Sch. 2 para. 187 (with Sch. 7)
  1126. F894
    S. 41(2A) inserted (25.6.2013) by Growth and Infrastructure Act 2013 (c. 27), ss. 29(3), 35(3)
  1127. F895
    Words in s. 41(3) omitted (25.6.2013) by virtue of Growth and Infrastructure Act 2013 (c. 27), ss. 29(4), 35(3)
  1128. F896
    Words in s. 41(7) omitted (25.6.2013) by virtue of Growth and Infrastructure Act 2013 (c. 27), ss. 29(5), 35(3)
  1129. F897
    S. 52(2A) inserted (25.6.2013) by Growth and Infrastructure Act 2013 (c. 27), ss. 29(8), 35(3)
  1130. F898
    Words in s. 52(3) omitted (25.6.2013) by virtue of Growth and Infrastructure Act 2013 (c. 27), ss. 29(9), 35(3)
  1131. F899
    Words in s. 52(7) omitted (25.6.2013) by virtue of Growth and Infrastructure Act 2013 (c. 27), ss. 29(10), 35(3)
  1132. C167
    S. 74 modified (15.1.2014) by Humber Bridge Act 2013 (c. vi), ss. 1(1), 7(3)
  1133. C168
    Sch. 7B para. 13 modified (17.2.2014) by The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98), regs. 1, 5, Sch. 2
  1134. C169
    Sch. 7B para. 16 modified (17.2.2014) by The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98), regs. 1, 5, Sch. 2
  1135. C170
    Sch. 7B para. 23 modified (17.2.2014) by The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98), regs. 1, 5, Sch. 2
  1136. C171
    Sch. 7B para. 26 modified (17.2.2014) by The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98), regs. 1, 5, Sch. 2
  1137. C172
    Sch. 7B para. 30 modified (17.2.2014) by The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98), regs. 1, 5, Sch. 2
  1138. C173
    Sch. 7B para. 6 modified (17.2.2014) by The Non-Domestic Rating (Designated Areas) Regulations 2014 (S.I. 2014/98), regs. 1, 5, Sch. 2
  1139. F900
    S. 62A inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 88 (with s. 89); S.I. 2014/768, art. 2(1)(b)
  1140. F901
    Words in Sch. 9 para. 1 substituted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 89(2) (with s. 89); S.I. 2014/768, art. 2(1)(b)
  1141. F902
    Sch. 9 para. 3(2)(b) repealed (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 89(3)(a), Sch. 23 Pt. 3 (with s. 89); S.I. 2014/768, art. 2(1)(b)
  1142. F903
    Words in Sch. 9 para. 3(4)(b) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 89(3)(b) (with s. 89); S.I. 2014/768, art. 2(1)(b)
  1143. C174
    Sch. 8 para. 3 modified (8.4.2014) by The Local Government Finance Act 2012 (Transitional Provisions) Order 2014 (S.I. 2014/939), arts. 1, 4
  1144. F904
    Words in Sch. 6 para. 2B(5) substituted (1.10.2014) by Mobile Homes (Wales) Act 2013 (anaw 6), s. 64(1), Sch. 4 para. 5(a) (with Sch. 5 para. 7); S.I. 2014/11, art. 3(2)
  1145. F905
    Words in Sch. 6 para. 2B(5) substituted (1.10.2014) by Mobile Homes (Wales) Act 2013 (anaw 6), s. 64(1), Sch. 4 para. 5(b) (with Sch. 5 para. 7); S.I. 2014/11, art. 3(2)
  1146. C175
    Sch. 9 paras. 5A-5E power to apply (with modifications) conferred (16.7.2014 for E. for specified purposes, 2.12.2014 for E. in so far as not already in force) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 2 para. 8(2)(c) (with s. 31); S.I. 2014/1860, art. 2; S.I. 2014/3200, art. 2
  1147. F906
    Sch. 12 para. 38 repealed (26.3.2015) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 14 (with s. 118); S.S.I. 2015/59, art. 2
  1148. F907
    Sch. 12 paras. 17-36 repealed (26.3.2015 in so far as not already in force) by Local Government Finance Act 1992 (c. 14), s. 119(2), Sch. 14 (with s. 118); S.S.I. 2015/59, art. 2
  1149. F908
    Sch. 5 para. 16(1A) inserted (1.4.2015) by The Care Act 2014 and Children and Families Act 2014 (Consequential Amendments) Order 2015 (S.I. 2015/914), art. 1(2), Sch. para. 42(2) (with arts. 1(3), 3)
  1150. C176
    Pt. VIII applied (with modifications) (1.7.2015) by The National Park Authorities (England) Order 2015 (S.I. 2015/770), art. 1, Sch. 3 para. 3
  1151. F909
    Sch. 9 para. 6B inserted (1.10.2015) by The Council Tax and Non-Domestic Rating (Powers of Entry: Safeguards) (England) Order 2015 (S.I. 2015/982), arts. 1, 2(2)
  1152. F910
    Words in Sch. 9 para. 7(1) inserted (1.10.2015) by The Council Tax and Non-Domestic Rating (Powers of Entry: Safeguards) (England) Order 2015 (S.I. 2015/982), arts. 1, 2(3)
  1153. C177
    S. 65(6) applied (26.2.2016) by The European Union Referendum (Conduct) Regulations 2016 (S.I. 2016/219), reg. 1, Sch. 2 para. 7
  1154. F911
    Words in s. 74(10) substituted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 9(1)(a), 25(2)
  1155. F912
    S. 74(10)(b) and word inserted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 9(1)(b), 25(2)
  1156. F913
    S. 74(11)-(14) inserted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 9(2), 25(2)
  1157. F914
    S. 74(9) omitted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by virtue of Cities and Local Government Devolution Act 2016 (c. 1), s. 25(2), Sch. 5 para. 10
  1158. F915
    S. 143(4B) inserted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), s. 25(2), Sch. 5 para. 11
  1159. F916
    S. 66(2C) omitted (W.) (1.4.2016) by virtue of The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2016 (S.I. 2016/31), arts. 1, 2(4)
  1160. F917
    Words in s. 66(2BC) substituted (W.) (1.4.2016) by virtue of The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2016 (S.I. 2016/31), arts. 1, 2(3)
  1161. F918
    S. 66(2BB)(d) substituted (W.) (1.4.2016) by The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2016 (S.I. 2016/31), arts. 1, 2(2)
  1162. F919
    Sch. 5 para. 16(2) substituted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 52(2)
  1163. F920
    Sch. 5 para. 16(4) substituted (6.4.2016) by The Social Services and Well-being (Wales) Act 2014 (Consequential Amendments) Regulations 2016 (S.I. 2016/413), regs. 2(1), 52(3)
  1164. F921
    S. 143(4A) omitted (E.W.) (21.5.2016) by virtue of Environment (Wales) Act 2016 (anaw 3), ss. 84(4)(b), 88(2)(e)
  1165. F922
    S. 75(7A) inserted (21.5.2016) by Environment (Wales) Act 2016 (anaw 3), ss. 84(2), 88(2)(e)
  1166. F923
    S. 138(4) inserted (21.5.2016) by Environment (Wales) Act 2016 (anaw 3), ss. 84(3)(b), 88(2)(e)
  1167. F924
    Words in s. 138(2)(f) inserted (21.5.2016) by Environment (Wales) Act 2016 (anaw 3), ss. 84(3)(a), 88(2)(e)
  1168. F925
    Ss. 63A-63C inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 31(2), 44(2)(d)
  1169. F926
    S. 55(4A)(4B) inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 32(2), 44(2)(e)
  1170. F927
    S. 55(5A) inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 32(3), 44(2)(e)
  1171. F928
    S. 55(7B) inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 32(4), 44(2)(e)
  1172. F929
    S. 55(8) substituted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 32(5), 44(2)(e)
  1173. F930
    Words in s. 143(4ZA) inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 31(3), 44(2)(d)
  1174. F931
    S. 143(3D)-(3G) inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 32(6), 44(2)(e)
  1175. C178
    S. 43 excluded (E.) (22.12.2016) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (S.I. 2016/1265), regs. 2(2), 12(2)
  1176. C179
    S. 45 excluded (E.) (22.12.2016) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2016 (S.I. 2016/1265), regs. 2(2), 12(2)
  1177. C180
    S. 113 applied by 2004 c. 21, s. 4D(6) (as inserted (31.1.2017 for specified purposes, 3.4.2017 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 1 para. 5; S.I. 2017/399, reg. 2, Sch. para. 38)
  1178. C181
    S. 114 applied (with modifications) (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 1 para. 7(2)
  1179. C182
    S. 115 applied (with modifications) (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 1 para. 7(3)
  1180. C183
    S. 116 applied (with modifications) (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 1 para. 7(4)
  1181. C184
    S. 111 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 14
  1182. C185
    S. 113 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 14
  1183. C186
    S. 114 excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 14
  1184. C187
    S. 114A excluded (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), art. 1(2), Sch. 2 para. 14
  1185. C188
    S. 116 applied (with modifications) (28.11.1994) by S.I. 1994/2825, reg. 37(1)
  1186. F932
    S. 111(3C) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 2(4)
  1187. F933
    S. 111(2)(n) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 2(2)
  1188. F934
    Words in s. 111(3) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 2(3)
  1189. F935
    S. 114(2ZA) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 3(3)
  1190. F936
    S. 114(4)(b)(iiia)-(iiic) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 3(4)(b)
  1191. F937
    Words in s. 114(1) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 3(2)
  1192. F938
    Words in s. 114(4)(b)(iii) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 3(4)(a)
  1193. F939
    S. 115(1BA) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 4(2)
  1194. F940
    S. 115(1FA) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 4(4)
  1195. F941
    S. 115(1H)(1I) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 4(6)
  1196. F942
    Words in s. 115(1G) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 4(5)
  1197. F943
    Words in s. 115(2) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 4(7)
  1198. F944
    Words in s. 115(1E) substituted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 4(3)(a)
  1199. F945
    Word in s. 115(1E) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 4(3)(b)
  1200. F946
    S. 116(2BA) inserted (22.2.2018) by The Policing and Crime Act 2017 (Consequential Amendments) Regulations 2018 (S.I. 2018/226), reg. 1, Sch. para. 5
  1201. C189
    S. 88B functions made exercisable concurrently or jointly with the Welsh Ministers by 2006 c. 32, Sch. 3A para. 1 (as inserted (1.4.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 4 para. 1 (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(p))
  1202. F947
    Words in Sch. 8 para. 1(2)(b) substituted (24.5.2018) by The Welsh Ministers (Transfer of Functions) Order 2018 (S.I. 2018/644), arts. 1(1), 23(3)
  1203. F948
    Words in Sch. 8 para. 1(2)(a) substituted (24.5.2018) by The Welsh Ministers (Transfer of Functions) Order 2018 (S.I. 2018/644), arts. 1(1), 23(2)
  1204. C190
    Ss. 114-116 applied (with modifications) (25.5.2018) by The West Suffolk (Local Government Changes) Order 2018 (S.I. 2018/639), arts. 1, 9(6)
  1205. C191
    Ss. 114-116 applied (with modifications) (25.5.2018) by The East Suffolk (Local Government Changes) Order 2018 (S.I. 2018/640), arts. 1, 9(6)
  1206. C192
    Ss. 114-116 applied with modifications (26.5.2018) by The Bournemouth, Dorset and Poole (Structural Changes) Order 2018 (S.I. 2018/648), arts. 1, 13(6)
  1207. C193
    Ss. 114-116 applied (26.5.2018) by The Bournemouth, Dorset and Poole (Structural Changes) Order 2018 (S.I. 2018/648), arts. 1, 28(6)
  1208. C194
    Ss. 114-116 applied (with modifications) (26.5.2018) by The Somerset West and Taunton (Local Government Changes) Order 2018 (S.I. 2018/649), arts. 1, 9(6)
  1209. F949
    S. 64(3ZA)-(3ZD) inserted (with effect in accordance with s. 1(2) of the amending Act) by Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 (c. 25), s. 1(1)
  1210. F950
    Word in Sch. 5 para. 3 omitted (with effect in accordance with s. 1(2) of the amending Act) by virtue of Non-Domestic Rating (Nursery Grounds) Act 2018 (c. 26), s. 1(1)
  1211. F951
    Sch. 5 para. 3(c) and word inserted (with effect in accordance with s. 1(2) of the amending Act) by Non-Domestic Rating (Nursery Grounds) Act 2018 (c. 26), s. 1(1)
  1212. C195
    S. 74: transfer of functions (2.11.2018) by The Newcastle Upon Tyne, North Tyneside and Northumberland Combined Authority (Establishment and Functions) Order 2018 (S.I. 2018/1133), arts. 1, 7 (with art. 28)
  1213. C196
    Act modified (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), reg. 18(2)(a) (with reg. 1(2)(3))
  1214. C197
    Ss. 114-115 applied (with modifications) (23.5.2019) by The Buckinghamshire (Structural Changes) Order 2019 (S.I. 2019/957), arts. 1, 7(5)
  1215. C198
    S. 116 applied (with modifications) (23.5.2019) by The Buckinghamshire (Structural Changes) Order 2019 (S.I. 2019/957), arts. 1, 7(5)
  1216. C199
    S. 115B applied (with modifications) (23.5.2019) by The Buckinghamshire (Structural Changes) Order 2019 (S.I. 2019/957), arts. 1, 7(5)
  1217. C200
    S. 115B applied (with modifications) (23.5.2019) by The Buckinghamshire (Structural Changes) Order 2019 (S.I. 2019/957), arts. 1, 7(5)
  1218. C201
    Ss. 114-115 applied (with modifications) (14.2.2020) by The Northamptonshire (Structural Changes) Order 2020 (S.I. 2020/156), arts. 1, 9(6)
  1219. C202
    S. 115B applied (with modifications) (14.2.2020) by The Northamptonshire (Structural Changes) Order 2020 (S.I. 2020/156), arts. 1, 9(6)
  1220. C203
    S. 116 applied (with modifications) (14.2.2020) by The Northamptonshire (Structural Changes) Order 2020 (S.I. 2020/156), arts. 1, 9(6)
  1221. C204
    S. 114 applied (with modifications) by S.I. 2017/469, Sch. 1 para. 1(2) (as inserted (26.6.2020) by The Greater Manchester Combined Authority (Fire and Rescue Functions) (Amendment) Order 2020 (S.I. 2020/641), arts. 1, 9)
  1222. C205
    S. 115 applied (with modifications) by S.I. 2017/469, Sch. 1 para. 1(3) (as inserted (26.6.2020) by The Greater Manchester Combined Authority (Fire and Rescue Functions) (Amendment) Order 2020 (S.I. 2020/641), arts. 1, 9)
  1223. F952
    Words in s. 41(2A)(b) inserted (15.3.2021) by Non-Domestic Rating (Lists) Act 2021 (c. 8), s. 1(2)(a)
  1224. F953
    Words in s. 41(5) substituted (15.3.2021) by Non-Domestic Rating (Lists) Act 2021 (c. 8), s. 1(2)(b)
  1225. F954
    Words in s. 52(2A)(b) inserted (15.3.2021) by Non-Domestic Rating (Lists) Act 2021 (c. 8), s. 1(3)(a)
  1226. F955
    Words in s. 52(5) substituted (15.3.2021) by Non-Domestic Rating (Lists) Act 2021 (c. 8), s. 1(3)(b)
  1227. F956
    Sch. 9 para. 6AA inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 152(2), 175(3)(l)
  1228. F957
    Words in s. 84J(4) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(2), 175(3)(n)
  1229. F958
    Words in s. 84K(1) substituted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(3)(a), 175(3)(n)
  1230. F959
    Words in s. 84K(2) substituted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(3)(b), 175(3)(n)
  1231. F960
    Words in s. 84K(5) substituted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(3)(b), 175(3)(n)
  1232. F961
    Words in s. 84M(6) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(4), 175(3)(n)
  1233. F962
    Words in s. 84N(1) substituted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(5), 175(3)(n)
  1234. F963
    Words in s. 84N(4) substituted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(5), 175(3)(n)
  1235. F964
    S. 84P(1)(a)(b) substituted for words in s. 84P(1) (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 155(6), 175(3)(n)
  1236. F965
    Sch. 11 para. 2(cb) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 152(4), 175(3)(l)
  1237. C206
    Sch. 6 para. 2(1)-(7) modified (E.) (25.3.2021 at 4:00 p.m.) by The Valuation for Rating (Coronavirus) (England) Regulations 2021 (S.I. 2021/398), regs. 1(1), 2(2)
  1238. F966
    Sch. 9 para. 7A inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 153(2), 157(4)(b)
  1239. F967
    Word in Sch. 9 para. 6B cross-heading substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 153(3), 157(4)(b)
  1240. F968
    Sch. 9 para. 8 cross-heading substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 153(4), 157(4)(b)
  1241. F969
    Sch. 9 para. 5(1B)-(1D) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(2)(b), 175(4)(a)
  1242. F970
    Sch. 9 para. 5(2A) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(2)(d), 175(4)(a)
  1243. F971
    Sch. 9 para. 5(5) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(2)(f), 175(4)(a)
  1244. F972
    Words in Sch. 9 para. 5(2) substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(2)(c), 175(4)(a)
  1245. F973
    Words in Sch. 9 para. 5(1A) substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(2)(a), 175(4)(a)
  1246. F974
    Words in Sch. 9 para. 5(4) substituted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(2)(e), 175(4)(a)
  1247. F975
    Words in Sch. 9 para. 5A(1) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(3)(a), 175(4)(a)
  1248. F976
    Words in Sch. 9 para. 5A(2) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(3)(b)(i), 175(4)(a)
  1249. F977
    Words in Sch. 9 para. 5A(2)(a) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(3)(b)(ii), 175(4)(a)
  1250. F978
    Words in Sch. 9 para. 5A(3) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(3)(c), 175(4)(a)
  1251. F979
    Words in Sch. 9 para. 5B inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(4), 175(4)(a)
  1252. F980
    Words in Sch. 9 para. 5C(6)(a) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(5), 175(4)(a)
  1253. F981
    Sch. 9 para. 5D(1)(a)(b) substituted for words in Sch. 9 para. 5D(1) (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(6), 175(4)(a)
  1254. F982
    Words in Sch. 9 para. 5E renumbered as Sch. 9 para. 5E(1) (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(7)(a), 175(4)(a)
  1255. F983
    Sch. 9 para. 5E(2) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(7)(b), 175(4)(a)
  1256. F984
    Sch. 9 para. 5F(2)(aa) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(8), 175(4)(a)
  1257. F985
    Words in Sch. 9 para. 5H inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(9), 175(4)(a)
  1258. F986
    Sch. 11 para. 2(cc) inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 153(5), 157(4)(b)
  1259. C207
    Act applied (with modifications) (E.) (10.5.2021) by The West Yorkshire Combined Authority (Election of Mayor and Functions) Order 2021 (S.I. 2021/112), arts. 1(4), 35(1)(2), Sch. 5 para. 7
  1260. F987
    S. 111(3D) inserted (3.12.2021) by The Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (S.I. 2021/1349), regs. 1(2), 39(b)
  1261. F988
    S. 111(2)(o) inserted (3.12.2021) by The Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (S.I. 2021/1349), regs. 1(2), 39(a)
  1262. F989
    Words in s. 114(3A)(b) substituted (3.12.2021) by The Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (S.I. 2021/1349), regs. 1(2), 6(2)(b)
  1263. F990
    S. 115(4B) inserted (3.12.2021) by The Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (S.I. 2021/1349), regs. 1(2), 6(3)
  1264. C208
    Ss. 114-115 applied (with modifications) (18.3.2022) by The Cumbria (Structural Changes) Order 2022 (S.I. 2022/331), arts. 1(1), 9(6)
  1265. C209
    S. 115B applied (with modifications) (18.3.2022) by The Cumbria (Structural Changes) Order 2022 (S.I. 2022/331), arts. 1(1), 9(6)
  1266. C210
    S. 116 applied (with modifications) (18.3.2022) by The Cumbria (Structural Changes) Order 2022 (S.I. 2022/331), arts. 1(1), 9(6)
  1267. F991
    Words in s. 63B(8) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
  1268. F992
    S. 114(3A)(a) substituted (5.5.2022) by 2021 asc 1, Sch. 5 para. 3(a) (as substituted by The Corporate Joint Committees (General) (No. 2) (Wales) Regulations 2021 (S.I. 2021/1349), regs. 1(2), 42(3)(a)(i))
  1269. F993
    Words in s. 114A(3)(a) inserted (5.5.2022) by Local Government and Elections (Wales) Act 2021 (asc 1), s. 175(7), Sch. 5 para. 4(a); S.I. 2021/231, art. 6(s)
  1270. F994
    Words in s. 114A(3)(b) substituted (5.5.2022) by Local Government and Elections (Wales) Act 2021 (asc 1), s. 175(7), Sch. 5 para. 4(b); S.I. 2021/231, art. 6(s)
  1271. F995
    Word in s. 66(2BB) substituted (14.6.2022) by The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2022 (S.I. 2022/563), arts. 1, 2(2)(a) (with art. 3(1))
  1272. F996
    Word in s. 66(2BB) substituted (14.6.2022) by The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2022 (S.I. 2022/563), arts. 1, 2(2)(b) (with art. 3(1))
  1273. C211
    S. 43 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 12(2) (with reg. 4)
  1274. C212
    S. 45 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 12(2) (with reg. 4)
  1275. C213
    S. 43 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 15(1) (with regs. 4, 14)
  1276. C214
    S. 45 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 15(1) (with regs. 4, 14)
  1277. C215
    S. 54 excluded (E.) (23.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 (S.I. 2022/1403), regs. 2(2), 15(1) (with regs. 4, 14)
  1278. F997
    Words in s. 63B(6)(a) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table
  1279. F998
    Words in s. 63B(8) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1 table
  1280. C216
    Sch. 11 para. 9 applied (1.4.2023) by The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 (S.I. 2023/350), regs. 1(2), 57(2)
  1281. F999
    Word in s. 66(2B)(a) omitted (1.4.2023) by virtue of The Non-Domestic Rating (Definition of Domestic Property) (England) Order 2022 (S.I. 2022/217), arts. 1(1), 2(a)
  1282. F1000
    S. 66(2B)(c)(d) inserted (1.4.2023) by The Non-Domestic Rating (Definition of Domestic Property) (England) Order 2022 (S.I. 2022/217), arts. 1(1), 2(b)
  1283. C217
    S. 47 applied (with modifications) (12.5.2023) by The Hartlepool Development Corporation (Functions) Order 2023 (S.I. 2023/446), arts. 1(2), 8 (with art. 9, Sch. 2)
  1284. C218
    S. 47 applied (with modifications) (12.5.2023) by The Middlesbrough Development Corporation (Functions) Order 2023 (S.I. 2023/447), arts. 1(2), 8 (with art. 9, Sch. 2)
  1285. F1001
    Sch. 6 para. 2ZA inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 14(1)(d), 19(1)(a) (with s. 14(3))
  1286. F1002
    Word in s. 41(2A)(b) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 5(1), 19(1)(a)
  1287. F1003
    S. 47(6A) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 4(2), 19(1)(a)
  1288. F1004
    Word in s. 52(2A)(b) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 5(2), 19(1)(a)
  1289. F1005
    S. 57A(13)(a) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 5(3), 19(1)(a)
  1290. F1006
    Word in s. 57A(9) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 6(a), 19(1)(a)
  1291. F1007
    Words in s. 57A(10) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 6(b), 19(1)(a)
  1292. F1008
    Sch. 6 para. 2(7)(a)(aa) substituted for Sch. 6 para. 2(7)(a) (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 14(1)(c)(i), 19(1)(a)
  1293. F1009
    Sch. 6 para. 2(7)(d)(da) substituted for Sch. 6 para. 2(7)(d) (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 14(1)(c)(ii), 19(1)(a)
  1294. F1010
    Words in Sch. 6 para. 2(5) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 14(1)(a), 19(1)(a)
  1295. F1011
    Words in Sch. 6 para. 2(6) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 14(1)(b), 19(1)(a)
  1296. F1012
    Sch. 7B para. 2(3)(4) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 9(2), 19(1)(a)
  1297. F1013
    Words in Sch. 7B para. 2(5) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 9(3), 19(1)(a)
  1298. F1014
    Word in s. 140(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 68(a); S.I. 2023/1248, reg. 2(b) (with reg. 3)
  1299. F1015
    S. 140(2)(b) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 68(b); S.I. 2023/1248, reg. 2(b) (with reg. 3)
  1300. F1016
    S. 143(9) substituted (E.W.) (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 69; S.I. 2023/1248, reg. 2(b) (with reg. 3)
  1301. F1017
    Sch. 7 Pt. A1 inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(2), 19(6); S.I. 2023/1248, reg. 2(a) (with reg. 3)
  1302. F1018
    Words in Sch. 7 para. 9(4) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 67(2)(a); S.I. 2023/1248, reg. 2(b) (with reg. 3)
  1303. F1019
    Words in Sch. 7 para. 9A(2)(b) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 67(3)(a); S.I. 2023/1248, reg. 2(b) (with reg. 3)
  1304. F1020
    Words in Sch. 7 para. 9A(2)(c) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 67(3)(b); S.I. 2023/1248, reg. 2(b) (with reg. 3)
  1305. F1021
    Words in Sch. 7 para. 9(4) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 67(2)(b); S.I. 2023/1248, reg. 2(b) (with reg. 3)
  1306. C219
    S. 116(2B) modified (20.12.2023) by The York and North Yorkshire Combined Authority Order 2023 (S.I. 2023/1432), arts. 1(2), 33(2), Sch. 5 para. 7(4)
  1307. C220
    S. 114 modified (20.12.2023) by The York and North Yorkshire Combined Authority Order 2023 (S.I. 2023/1432), arts. 1(2), 33(2), Sch. 5 para. 7(2)
  1308. C221
    S. 114 applied (with modifications) (20.12.2023) by The York and North Yorkshire Combined Authority Order 2023 (S.I. 2023/1432), arts. 1(2), 46(2), Sch. 7 para. 2(2)
  1309. C222
    S. 115 modified (20.12.2023) by The York and North Yorkshire Combined Authority Order 2023 (S.I. 2023/1432), arts. 1(2), 33(2), Sch. 5 para. 7(3)
  1310. C223
    S. 115 applied (with modifications) (20.12.2023) by The York and North Yorkshire Combined Authority Order 2023 (S.I. 2023/1432), arts. 1(2), 46(2), Sch. 7 para. 2(3)
  1311. F1022
    Words in s. 46A(6)(b) renumbered as s. 46A(6)(b)(i) (26.12.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 7(a), 19(3)
  1312. F1023
    S. 46A(6)(b)(ii)(iii) inserted (26.12.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 7(b), 19(3)
  1313. F1024
    S. 74(15)-(18) inserted (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 93 (with s. 247)
  1314. F1025
    S. 88B(9)(d) inserted (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 94 (with s. 247)
  1315. F1026
    S. 111(2)(ic) inserted (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 95 (with s. 247)
  1316. F1027
    S. 143(4C) inserted (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 96 (with s. 247)
  1317. F1028
    S. 63D inserted (26.12.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 11, 19(3)
  1318. C224
    Act applied (with modifications) (21.3.2024) by The South Yorkshire Mayoral Combined Authority (Election of Mayor and Transfer of Police and Crime Commissioner Functions) Order 2024 (S.I. 2024/414), arts. 1(2), 5, Sch. 1 para. 7
  1319. F1029
    Words in s. 43 heading inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(1)(a), 19(2)(a)
  1320. F1030
    Words in s. 54 heading inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 3(1)(a), 19(2)(a)
  1321. F1031
    Words in s. 45 heading inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 2(1)(a), 19(2)(a)
  1322. F1032
    Sch. 4ZA inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(3), 19(2)(a)
  1323. F1033
    Sch. 4ZB inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 2(4), 19(2)(a)
  1324. F1034
    Sch. 5A inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 3(3), 19(2)(a)
  1325. F1035
    Words in s. 43(2)(a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 1(1)(b), 19(2)(a)
  1326. F1036
    S. 43(4)-(6L) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 1(1)(c), 19(2)(a)
  1327. F1037
    S. 43(8A)-(8D) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 1(1)(d), 19(2)(a)
  1328. F1038
    S. 44 omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 1(2), 19(2)(a)
  1329. F1039
    S. 44A(2A) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(b)
  1330. F1040
    Words in s. 44A(8)(c) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(f)(ii)
  1331. F1041
    S. 44A(9) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(g)
  1332. F1042
    Word in s. 44A(1) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(a)(i)
  1333. F1043
    Words in s. 44A(1) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(a)(ii)
  1334. F1044
    Words in s. 44A(1) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(a)(iii)
  1335. F1045
    S. 44A(5)(e) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(c)
  1336. F1046
    Words in s. 44A(6)(b)(ii) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(d)
  1337. F1047
    S. 44A(7) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(e)
  1338. F1048
    Words in s. 44A(8)(b)(ii) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 2(f)(i)
  1339. F1049
    Words in s. 45(2)(a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 2(1)(b), 19(2)(a)
  1340. F1050
    S. 45(4)-(4G) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 2(1)(c), 19(2)(a)
  1341. F1051
    S. 45A omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 2(2), 19(2)(a)
  1342. F1052
    S. 46 omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 2(3), 19(2)(a)
  1343. F1053
    Words in s. 47(1)(b) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(a)(i)
  1344. F1054
    Words in s. 47(1)(b) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(a)(ii)
  1345. F1055
    Words in s. 47(10) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(c)
  1346. F1056
    Words in s. 47(5A) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 3(b)
  1347. F1057
    Words in s. 54(2)(a) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 3(1)(b), 19(2)(a)
  1348. F1058
    S. 54(4)-(7) omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 3(1)(c), 19(2)(a)
  1349. F1059
    S. 54ZA omitted (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 3(2), 19(2)(a)
  1350. F1060
    S. 57A(7A) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 4(d)
  1351. F1061
    Words in s. 57A(2)(a) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 4(a)
  1352. F1062
    S. 57A(3) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 4(b)
  1353. F1063
    Words in s. 57A(7) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 4(c)
  1354. F1064
    Words in s. 58(2)(a) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 5(a)
  1355. F1065
    S. 58(3) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 5(b)
  1356. F1066
    Words in s. 63A(4)(b) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 6
  1357. F1067
    S. 67(1A) inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 7(a)
  1358. F1068
    S. 67(7) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 7(b)
  1359. F1069
    S. 143(7A)-(7F) inserted (E.W.) (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 8(c)
  1360. F1070
    S. 143(3ZA)-(3B) omitted (E.W.) (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 8(b)
  1361. F1071
    Sch. 11 para. 11(1A) inserted (W.) (17.9.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(1), Sch. para. 13(3)(b)
  1362. F1072
    Words in s. 52 heading inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 3(2)(e), 23(2)(a)
  1363. F1073
    Word in s. 41 heading inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 2(2)(e), 23(2)(a)
  1364. F1074
    Sch. 4ZA Pt. 3A inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(a), 23(2)(b)
  1365. F1075
    Sch. 4ZA para. 9A inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(c), 23(2)(b)
  1366. F1076
    Sch. 4ZB Pts. 2A, 2B inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(3)(a), 23(2)(b)
  1367. F1077
    Sch. 5 para. 20A and cross-heading inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 9(2), 23(2)(e)
  1368. F1078
    Word in Sch. 5 para. 20 cross-heading inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(e), Sch. para. 8(2)(a)
  1369. F1079
    Sch. 5A Pt. 2A inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(a), 23(2)(b)
  1370. F1080
    Sch. 5A paras. 5A, 5B inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(c), 23(2)(b)
  1371. F1081
    Sch. 9 para. 8A inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(d)
  1372. F1082
    S. 41ZA inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 2(3), 23(2)(a)
  1373. F1083
    S. 52ZA inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 3(3), 23(2)(a)
  1374. F1084
    S. 54AB inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 4, 23(2)(a)
  1375. F1085
    Ss. 63F-63M and cross-heading inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 13, 23(2)(f)
  1376. F1086
    S. 143A inserted (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 14, 23(2)(g)
  1377. F1087
    Words in s. 41(2) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 2(2)(b), 23(2)(a)
  1378. F1088
    Word in s. 41(2A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 2(2)(c), 23(2)(a)
  1379. F1089
    S. 41(9) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 2(2)(d), 23(2)(a)
  1380. F1090
    Words in s. 41(1) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 2(2)(a), 23(2)(a)
  1381. F1091
    S. 41A omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(2)
  1382. F1092
    Words in s. 42(5) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(3)
  1383. F1093
    Words in s. 45(1)(d) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(4)
  1384. F1094
    Words in s. 45(9) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(4)
  1385. F1095
    S. 46A(6)(b)(iv) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 7(2), 23(2)(c)
  1386. F1096
    S. 47(6B) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 8(2), 23(2)(d)
  1387. F1097
    S. 47(7) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 8(3), 23(2)(d)
  1388. F1098
    Words in s. 47(8) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(5)
  1389. F1099
    Word in s. 50(1) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(6)
  1390. F1100
    Words in s. 52(2) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 3(2)(b), 23(2)(a)
  1391. F1101
    Word in s. 52(2A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 3(2)(c), 23(2)(a)
  1392. F1102
    S. 52(8) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 3(2)(d), 23(2)(a)
  1393. F1103
    Words in s. 52(1) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 3(2)(a), 23(2)(a)
  1394. F1104
    Words in s. 54(8) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(7)
  1395. F1105
    S. 54A omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(8)
  1396. F1106
    S. 55(1A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(9)(a)
  1397. F1107
    S. 55(7AA) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(9)(d)
  1398. F1108
    Words in s. 55(7A)(a) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(9)(c)(ii)
  1399. F1109
    Words in s. 55(7A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(9)(c)(i)
  1400. F1110
    Words in s. 55(2) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(9)(b)
  1401. F1111
    Word in s. 58(9) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(c)
  1402. F1112
    Words in s. 58(7A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(2)(c)
  1403. F1113
    Words in s. 58(1) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(a)
  1404. F1114
    Words in s. 58(5) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(b)
  1405. F1115
    Word in s. 58(10)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(d)
  1406. F1116
    Word in s. 58(6) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(2)(a)
  1407. F1117
    Word in s. 58(7) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(2)(b)
  1408. F1118
    Words in s. 59 substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(11)
  1409. F1119
    Words in s. 63(1) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(12)
  1410. F1120
    Words in s. 64(11A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(13)(c)
  1411. F1121
    Words in s. 64(2A)(a) substituted for s. 64(2A)(a)(i)(ii) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(13)(a)
  1412. F1122
    Words in s. 64(3) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(13)(b)
  1413. F1123
    Words in s. 64(3A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(13)(b)
  1414. F1124
    Words in s. 66(9) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(14)
  1415. F1125
    Words in s. 66A(6) substituted for s. 66A(6)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(15)
  1416. F1126
    S. 67(12A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(16)
  1417. F1127
    Words in s. 140(4) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(3)
  1418. F1128
    Words in s. 141(5) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(4)
  1419. F1129
    Words in Sch. 4A para. 6(2) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(19)
  1420. F1130
    Words in Sch. 4ZA para. 9 Table substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(i), 23(2)(b)
  1421. F1131
    Words in Sch. 4ZA para. 9 Table substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(ii), 23(2)(b)
  1422. F1132
    Words in Sch. 4ZA para. 9 Table inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(iii), 23(2)(b)
  1423. F1133
    Words in Sch. 4ZA para. 9 Table inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(b)(iv), 23(2)(b)
  1424. F1134
    Sch. 4ZA para. 10(6A)(6B) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(2)(d), 23(2)(b)
  1425. F1135
    Sch. 4ZA para. 11 omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(17)
  1426. F1136
    Sch. 4ZB para. 3(5A)(5B) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(3)(b), 23(2)(b)
  1427. F1137
    Sch. 4ZB para. 4 omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(18)
  1428. F1138
    Words in Sch. 5 para. 13(4) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(20)
  1429. F1139
    Words in Sch. 5 para. 20(1) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(e), Sch. para. 8(2)(b)
  1430. F1140
    Words in Sch. 5A para. 5(1)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(b), 23(2)(b)
  1431. F1141
    Sch. 5A para. 6(5A)(5B) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(d), 23(2)(b)
  1432. F1142
    Sch. 5A para. 7 omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(21)
  1433. F1143
    Words in Sch. 6 para. 2(3)(b) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(22)
  1434. F1144
    Words in Sch. 6 para. 2(6A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(22)
  1435. F1145
    Words in Sch. 6 para. 2(8) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(22)
  1436. F1146
    Words in Sch. 6 para. 2(9) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(22)
  1437. F1147
    Words in Sch. 6 para. 2(11) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(22)
  1438. F1148
    Words in Sch. 7A para. 12 substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(6)
  1439. F1149
    Words in Sch. 9 para. 1 substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(a)
  1440. F1150
    Word in Sch. 9 para. 1 substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(a)
  1441. F1151
    Words in Sch. 9 para. 2(1)(c) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1442. F1152
    Words in Sch. 9 para. 3(3) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1443. F1153
    Words in Sch. 9 para. 4(1)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1444. F1154
    Words in Sch. 9 para. 4(1)(b) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1445. F1155
    Words in Sch. 9 para. 6(1A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1446. F1156
    Words in Sch. 9 para. 6A(1) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1447. F1157
    Words in Sch. 9 para. 6A(2) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1448. F1158
    Words in Sch. 9 para. 6A(3) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(b)
  1449. F1159
    Words in Sch. 9 para. 8(2)(a) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(c)(ii)
  1450. F1160
    Words in Sch. 9 para. 8(2) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(c)(ii)
  1451. F1161
    Words in Sch. 9 para. 8(1) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(c)(i)
  1452. F1162
    Words in Sch. 9 para. 8(4) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(23)(c)(iii)
  1453. F1163
    Words in Sch. 6 para. 2A(2)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(22)
  1454. F1164
    Sch. 11 para. 2(ba) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(f), Sch. para. 18(2)(a)
  1455. F1165
    Words in Sch. 11 para. 11(1A) inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(f), Sch. para. 18(2)(b)
  1456. F1166
    Words in Sch. 11 para. 16(1) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(7)(a)
  1457. F1167
    Words in Sch. 11 para. 16(2) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(7)(b)
  1458. F1168
    S. 143(A1) inserted (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(a)
  1459. F1169
    Words in s. 143(2) substituted (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(b)
  1460. F1170
    Word in s. 143(3) substituted (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(c)(i)
  1461. F1171
    Words in s. 143(3) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(c)(ii)
  1462. F1172
    S. 143(3C) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(d)
  1463. F1173
    Words in s. 143(3E) substituted for s. 143(3E)(a)(b) (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(e)
  1464. F1174
    Words in s. 143(3F) substituted for s. 143(3F)(a)(b) (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(f)
  1465. F1175
    S. 143(3G) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(g)
  1466. F1176
    Words in s. 143(4ZA) substituted (E.W.) for s. 143(4ZA)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(h)
  1467. F1177
    Words in s. 143(7A) substituted (E.W.) for s. 143(7A)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(i)
  1468. F1178
    Words in s. 143(7C) substituted (E.W.) for s. 143(7C)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(j)
  1469. F1179
    Words in s. 143(7E) substituted (E.W.) for s. 143(7E)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(k)
  1470. F1180
    S. 143(9AZA) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(m)
  1471. F1181
    S. 143(9AB) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(m)
  1472. F1182
    Sch. 4ZA para. 2A inserted (1.4.2025) by The Non-Domestic Rating (Withdrawal of Charitable Relief for Independent Schools) (Wales) Regulations 2025 (S.I. 2025/273), regs. 1(2), 3
  1473. F1183
    Sch. 7 Pt. A2 inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 10, 23(3)(a)
  1474. F1184
    Sch. 7 Pt. 1 omitted (1.4.2025) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(3)(a), Sch. para. 9(5)
  1475. F1185
    Words in Sch. 4ZA para. 1 substituted for Sch. 4ZA para. 1(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(2)(a), 23(3)(a)
  1476. F1186
    Words in Sch. 4ZA para. 2(1) substituted for Sch. 4ZA para. 2(1)(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(2)(b), 23(3)(a)
  1477. F1187
    Words in Sch. 4ZA para. 4(1) substituted for Sch. 4ZA para. 4(1)(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(2)(c), 23(3)(a)
  1478. F1188
    Sch. 4ZA para. 10(9A) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(2)(d), 23(3)(a)
  1479. F1189
    Words in Sch. 4ZA para. 10(3)(b) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(3)(a), Sch. para. 9(2)(a)
  1480. F1190
    Words in Sch. 4ZA para. 10(9) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(3)(a), Sch. para. 9(2)(b)
  1481. F1191
    Words in Sch. 4ZB para. 1(1) substituted for Sch. 4ZB para. 1(1)(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(3)(a), 23(3)(a)
  1482. F1192
    Words in Sch. 4ZB para. 1(2)(a) substituted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(3)(b)(i), 23(3)(a)
  1483. F1193
    Sch. 4ZB para. 1(2)(b) omitted (1.4.2025) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(3)(b)(ii), 23(3)(a)
  1484. F1194
    Sch. 4ZB para. 2(3)-(8) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 6(3), 23(3)(b) (with s. 23(4))
  1485. F1195
    Words in Sch. 4ZB para. 2(2) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 6(2), 23(3)(b) (with s. 23(4))
  1486. F1196
    Sch. 4ZB para. 2(7A)-(7C) inserted (1.4.2025) by The Non-Domestic Rating (Withdrawal of Charitable Relief for Independent Schools) (Wales) Regulations 2025 (S.I. 2025/273), regs. 1(2), 4
  1487. F1197
    Sch. 4ZB para. 3(6)(a)(b) substituted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(3)(c), 23(3)(a)
  1488. F1198
    Words in Sch. 4ZB para. 3(3)(b) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(3)(a), Sch. para. 9(3)
  1489. F1199
    Words in Sch. 5A para. 1 substituted for Sch. 5A para. 1(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(4)(a), 23(3)(a)
  1490. F1200
    Words in Sch. 5A para. 2(4) substituted for Sch. 5A para. 2(4)(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(4)(b), 23(3)(a)
  1491. F1201
    Sch. 5A para. 6(8)(a)(b) substituted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(4)(c), 23(3)(a)
  1492. F1202
    Words in Sch. 5A para. 6(3) inserted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(3)(a), Sch. para. 9(4)
  1493. F1203
    Sch. 7 para. 9B inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 2(2), 6(1)
  1494. F1204
    Sch. 7 Pt. A1 Ch. 3A inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 1(3), 6(1)
  1495. F1205
    Words in s. 138(2)(j) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 4(2), 6(1)
  1496. F1206
    Word in s. 143(9) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 4(3)(a), 6(1)
  1497. F1207
    Words in s. 143(9) substituted (in respect of financial years beginning on or after 1.4.2026) by virtue of Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 4(3)(b), 6(1)
  1498. F1208
    Sch. 4ZA para. 2(3)-(7) inserted (in respect of financial years beginning on or after 1.4.2025) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 5(2), 6(2)
  1499. F1209
    Sch. 4ZA para. 10(9B)(9C) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(2)(b), 6(1)
  1500. F1210
    Words in Sch. 4ZA para. 10(9)(a) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(2)(a), 6(1)
  1501. F1211
    Sch. 4ZA para. 10(10)(ea) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(2)(c), 6(1)
  1502. F1212
    Sch. 4ZB para. 2(2A)(2B) inserted (in respect of financial years beginning on or after 1.4.2025) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 5(3), 6(2)
  1503. F1213
    Sch. 4ZB para. 3(6A)(6B) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(3)(b), 6(1)
  1504. F1214
    Words in Sch. 4ZB para. 3(6)(a) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(3)(a), 6(1)
  1505. F1215
    Sch. 4ZB para. 3(7)(ea) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(3)(c), 6(1)
  1506. F1216
    Sch. 5A para. 6(8A)(8B) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(4)(b), 6(1)
  1507. F1217
    Words in Sch. 5A para. 6(8)(a) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(4)(a), 6(1)
  1508. F1218
    Sch. 5A para. 6(9)(ea) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 3(4)(c), 6(1)
  1509. F1219
    Words in Sch. 7 para. 10 inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 2(3), 6(1)
  1510. F1220
    Words in Sch. 7 para. 11(1) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 2(3), 6(1)
  1511. F1221
    Sch. 7 para. A1(c) and word inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 1(2)(a)(ii), 6(1)
  1512. F1222
    Word in Sch. 7 para. A1(a) omitted (in respect of financial years beginning on or after 1.4.2026) by virtue of Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 1(2)(a)(i), 6(1)
  1513. F1223
    Sch. 7 para. A2(ba) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 1(2)(b), 6(1)
  1514. F1224
    Words in Sch. 7 para. A12(1) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 1(5)(a), 6(1)
  1515. F1225
    Sch. 7 para. A12(2)(3) substituted for Sch. 7 para. A12(2) (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 1(5)(b), 6(1)
  1516. F1226
    Words in Sch. 7 para. A7(1)(a) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 1(4), 6(1)
  1517. C225
    S. 65(6) modified (W.) (18.7.2025) by The Senedd Cymru (Representation of the People) Order 2025 (S.I. 2025/864), arts. 1(2), 144 (with art. 1(4))
  1518. C226
    S. 43 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 12(2), 16(2), Sch. paras. 2(1), 3(1), 4(1), 5(1) (with regs. 4, 11)
  1519. C227
    S. 45 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 12(2), 16(2), Sch. paras. 2(1), 3(1), 4(1), 5(1) (with regs. 4, 11)
  1520. C228
    S. 54 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(2), Sch. paras. 2(1), 3(1), 4(1), 5(1) (with reg. 4)
  1521. C229
    Sch. 4ZA applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)
  1522. C230
    Sch. 4ZB applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)
  1523. C231
    Sch. 5A applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)
  1524. C232
    Sch. 5A para. 1 excluded (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 12(1) (with regs. 4, 11)
  1525. C233
    S. 114 applied (with modifications) (10.3.2026) by The Surrey (Structural Changes) Order 2026 (S.I. 2026/264), arts. 1(1), 21(5), 33(5)
  1526. C234
    S. 116 applied (with modifications) (10.3.2026) by The Surrey (Structural Changes) Order 2026 (S.I. 2026/264), arts. 1(1), 21(5), 33(5)
  1527. C235
    S. 115 applied (with modifications) (10.3.2026) by The Surrey (Structural Changes) Order 2026 (S.I. 2026/264), arts. 1(1), 21(5), 33(5)
  1528. C236
    S. 115B applied (with modifications) (10.3.2026) by The Surrey (Structural Changes) Order 2026 (S.I. 2026/264), arts. 1(1), 21(5), 33(5)
  1529. F1227
    S. 66(2BBA)(2BBB) inserted (W.) (1.4.2026) by The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2026 (W.S.I. 2026/7), arts. 1(1), 3(3) (with art. 2)
  1530. F1228
    Words in s. 66(2BB)(c) substituted (W.) (1.4.2026) by The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2026 (W.S.I. 2026/7), arts. 1(1), 3(2)(b) (with art. 2)
  1531. F1229
    Words in s. 66(2BB)(a) inserted (W.) (1.4.2026) by The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2026 (W.S.I. 2026/7), arts. 1(1), 3(2)(a) (with art. 2)