Discretionary relief
I14Local rating: discretionary relief
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”
.