(1)[F1Parts 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 F2...
F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)[F7Parts 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 section 143(1) below.
Textual Amendments
F1Words 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))
F2Word 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)
F3S. 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)
F4S. 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)
F5S. 140(2)(d) repealed (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f)(g)(ii), Sch. 7 para. 22(b), Sch. 8 Pt. 1 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch.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
F6S. 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)
F7Words 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))