Discretionary reliefE+W
4Local rating: discretionary reliefE+W
(1)Section 47 of the Act (discretionary relief) is amended as follows.
(2)After subsection (6) insert—
“(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.”
(3)In subsection (7), after “above” insert “by a billing authority in Wales”.
Commencement Information
I1S. 4 in force at Royal Assent, see s. 19(1)(a)