Legalize
Legalize / United Kingdom / Public General Act

Local Government Finance Act 1988

Type Public General Act
Publication 1988-07-29
Last updated 2026-04-01
State In force
Department Statute Law Database
Source legislation.gov.uk
articles Not indexed
Reform history JSON API
1235

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

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

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)

1240

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

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)

1244

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

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

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)

1253

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

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)

1258

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)

1264

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)

1266

S. 116 applied (with modifications) (18.3.2022) by The Cumbria (Structural Changes) Order 2022 (S.I. 2022/331), arts. 1(1), 9(6)

1286

Word in s. 41(2A)(b) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 5(1), 19(1)(a)

1288

Word in s. 52(2A)(b) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 5(2), 19(1)(a)

1290

Word in s. 57A(9) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 6(a), 19(1)(a)

1291

Words in s. 57A(10) substituted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 6(b), 19(1)(a)

1300

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

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)

1303

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

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

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)

1311

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)

1319

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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)

1369

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

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)

1375

Ss. 63F-63M and cross-heading inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 13, 23(2)(f)

1377

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)

1383

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

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)

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.