Non-Domestic Rating Act 2023

19 Commencement and application

(1) The following provisions come into force on the day on which this Act is passed—

(a) sections 1 to 6, 9, 14, 15(3)(b) and (c)(i), 16, 17(1)(a) and (2) to (10), 18, and 20,

(b) this section, and

(c) Parts 1 and 2 of the Schedule.

(2) The amendments made by the following provisions have effect in relation to financial years beginning on or after 1 April 2024—

(a) sections 1 to 3, and

(b) Part 1 of the Schedule.

(3) Sections 7 and 11 come into force at the end of the period of two months beginning with the day on which this Act is passed.

(4) The following provisions come into force in accordance with provision contained in regulations made by the appropriate national authority—

(a) sections 10, 12 and 13(2), (4) and (6) (and section 13(1) so far as relating to those subsections), and

(b) paragraphs 39(a), 46, 49(c) and (d), 50 and 53(a) of Part 4 of the Schedule (and section 17(1)(d) and paragraph 40 of the Schedule so far as relating to those paragraphs).

(5) Section 15(3)(a), (c)(ii), (d) and (4) (and section 15(1) so far as relating to those subsections) come into force in accordance with provision contained in regulations by the Welsh Ministers.

(6) The remaining provisions of this Act come into force in accordance with provision contained in regulations made by the Secretary of State.

(7) The appropriate national authority may by regulations make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act.

(8) The power to make regulations under subsection (7) includes power to make different provision for different purposes.

(9) A power to make regulations under this section is exercisable by statutory instrument.

(10) In this section—

• “the appropriate national authority” means—

  (a)

  in relation to England, the Secretary of State;

  (b)

  in relation to Wales, the Welsh Ministers;

• “financial year” means a period of 12 months beginning with 1 April.