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
articles Not indexed
Reform history JSON API
15

S. 42A inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 1; S.I. 1997/2752, art. 2(1) (with art. 2(2))

16

S. 42B inserted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 1; S.I. 1997/2752, art. 2(1) (with art. 2(2)

17

S. 43 applied by S.I. 1990/145, reg. 3(2)(a)

18

S. 43 modified by S.I. 1990/608, reg. 7 S. 43 modified (1.4.1992) by S.I. 1992/557, art. 3(a) S. 43 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)

19

Words in s. 43(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 60 (with s. 118(1)(2)(4))

21

S. 44A modified (1.4.1992) by S.I. 1992/557, art. 3(a) S. 44A modified (E.) (for the relevant period 1.4.2000 - 31.3.2005) by S.I. 1999/3379, Pt. II (regs. 3-14) Sch. 2 paras. 4(1)(2), 5(1)(2), 6(1)(2) (with Sch. 4 Pt. 2)

22

Words in s. 44A(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 62(1) (with s. 118(1)(2)(4))

23

Words in s. 44A(6)(a)(8)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 62(2) (with s. 118(1)(2)(4))

24

S. 45 applied by S.I. 1990/145, reg. 3(2)(a)

25

S. 45 modified by S.I. 1990/608, regs. 3, 7(1)–(4) S. 45 modified (1.4.1992) by S.I. 1992/557, art. 3(a) S. 45 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)

27

S. 45(4)-(6) modified (E.) (for the relevant period 1.4.2000 - 31.3.2005) by S.I. 1999/3379, regs. 3-4, Sch. 2 paras. 4(1)(2), 5(1)(2), 6(1)(2) (with Sch. 4 Pt. 2)

28

S. 45(6) modified by S.I. 1990/145, reg. 3(7)

29

Words in s. 45(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.63 (with s. 118(1)(2)(4))

32

S. 47 applied (4.3.1996) by S.I. 1996/263, regs. 1, 16(5) S. 47 amended (28.11.1994) by S.I. 1994/2825, reg. 29

33

Words in s. 47(1)(a)(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(1) (with s. 118(1)(2)(4))

35

Words in s. 47(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 65(2) (with s. 118(1)(2)(4))

36

S. 47(9)(c) and “; or” immediately preceding it inserted (3.7.2000) by 1999 c. 29, s. 138 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 4

37

Words in s. 48(1) added (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 4; S.I. 1997/2752, art. 2(1) (with art. 2(2))

38

Words in s. 49(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(1) (with s. 118(1)(2)(4))

39

Words in s. 49(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 66(2) (with s. 118(1)(2)(4))

45

S. 54 modified by S.I. 1990/608, regs. 4(2)(7), 7 S. 54 modified (W.) (31.12.1999) by S.I. 1999/3454, reg. 8(1)

46

Words in s. 55(1)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(1) (with s. 118(1)(2)(4))

52

Words in s. 55(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(2) (with s. 118(1)(2)(4))

53

S. 55(7)(a) substituted (18.6.1992) for paras. (a) and (b) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 1 (with s. 118(1)(2)(4)); S.I. 1992/1460, art. 2

55

Words in s. 55(7A)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(3) (with s. 118(1)(2)(4))

57

S. 58(7A) inserted (24.2.1994) by 1994 c. 3, s. 2(1)

58

Words in s. 58(8) substituted (24.2.1994) by 1994 c. 3, s. 2(2)

59

Words in s. 58(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 68 (with s. 118(1)(2)(4))

60

Words in s. 58(9) substituted (24.2.1994) by 1994 c. 3, s. 2(3)

62

Words in s. 59 substituted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 24; S.I. 1998/2329, art. 3(1) (with art. 3(2))

63

S. 61 amended (28.11.1994) by S.I. 1994/2825, reg. 29

64

Words in s. 61(1)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.69 (with s. 118(1)(2)(4))

65

S. 64 applied (29.4.1996) by 1996 c. 12, S. 2(3)

66

S. 64(3A)(3B) inserted (7.3.1992) by 1992 c. 14, s. 104, Sch. 10 para. 2(1) (with s. 118(1)(2)(4)); S.I. 1992/473, art. 2

67

S. 64(4)(d) repealed (1.4.2000) by 1997 c. 29, s. 2(2), 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))

68

S. 64(5)-(7D) repealed (1.4.2000) by 1997 c. 29, s. 33(1)(2), Sch. 3 para. 25, Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2)) and s. 64(7)(da)(db) expressed to be repealed (1.4.2002) by 2001 c. 16, s. 128, 137 Sch. 6 Pt. 3 para. 72, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k) (with transitional provisions in art. 4)

69

S. 64(10) excluded by S.I. 1990/2329, reg. 3(3)

70

S. 64(12) inserted (7.3.1992) by 1992 c. 14, s. 104, Sch. 10 para. 2(2) (with s. 118(1)(2)(4)); S.I. 1992/473, art. 2

71

S. 65 applied (29.4.1996) by 1996 c. 12, s. 2(3)

72

Words in s. 65(3) substituted (1.4.1997) by 1997 c. 29, s. 2(3)(a); S.I. 1997/1097, art. 2(a)

73

S. 65(6) modified (W.) (31.7.1997) by 1997 c. 61, s. 3, Sch. 3 para. 4(2) S. 65(6) modified (W.) (11.3.1999) by S.I. 1999/450, art. 158 S. 65(6) modified (11.3.1999) by S.I. 1999/787, art. 95, 1 S. 65(6) applied (with modifications) (28.4.1999) by S.I. 1999/1214, reg. 3(3) S. 65(6) modified (20.11.2002 with effect as mentioned in art. 1 of the amending S.I.) by S.I. 2002/2779, arts. 1, 90

76

S. 65(9) repealed (1.4.2000) by 1997 c. 29, s. 33(2), Sch. 4; S.I. 1998/2329, art. 3(1) (with art. 3(2))

77

S. 66 applied (29.4.1996) by 1996 c. 12, s. 2(3)

78

Words in s. 66(1) (which were inserted by S.I. 1990/162, art. 3(4)) substituted (1.4.1993) by S.I. 1993/542, art. 2(a)

79

Words inserted by S.I. 1990/162, art. 3(2)(b)

80

S. 66 subsections(2)–(2D) substituted for subsection (2) by S.I. 1990/162 art. 3(3)

81

S. 66(2A) substituted (1. 4. 1991) by S.I. 1991/474, art. 3(1)

82

Words in s. 66(2D) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 70(1), Sch. 14 (with s. 118(1)(2)(4))

83

S. 66(2E) inserted (1.4.1993) by S.I. 1993/542, art. 2(b)

84

S. 66(3) substituted (retrospective to 1.4.1990) by 1996 c. 12, s. 1(2)(4)(5)

85

S. 66(4)(4A) substituted for s. 66(4) (retrospective to 1.4.1990) by 1996 c. 12, s. 1(3)(4)(5)

88

S. 66(8A) inserted by S.I. 1990/162, art. 3(4)

89

S. 67 applied (29.4.1996) by 1996 c. 12, s. 2(3)

90

Words in s. 67(2) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 72 (with s. 118(1)(2)(4))

92

S. 67(5A) inserted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 26; S.I. 1998/2329, art. 3(1) (with art. 3(2))

95

Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1) Pt. III (ss. 41 - 67) amended (25.9.1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2), Sch. para. 9 (with s. 1) Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78 (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1 Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28

96

Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch. 14 (with s. 118(1)(2)(4))

97

Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

98

Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

99

Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

100

Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

101

Ss. 68-73 repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

104

S. 74 restricted (prosp.) by 1995 c. 25, ss. 120(2), 125(3), Sch. 23 Pt. I para. 15(6) (with ss. 7(6), 115, 117)

106

S. 74(4)(a)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 72(1) (with s. 118(1)(2)(4))

107

S. 74(bb) inserted (12.1.2000) by 1999 c. 29, s. 105 (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2 (with Sch. 1 para. 1)

108

S. 74(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 72(2) (with s. 118(1)(2)(4))

110

S. 74(7)(b) and the word “and” immediately preceding it repealed (1.4.1997) by 1995 c. 25, s. 120(3), Sch. 24 (with ss. 7(6), 115, 117); S.I. 1996/2560, art. 2, Sch.

111

S. 74A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 54) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

113

Words in s. 75(2)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(1)(a) (with s. 118(1)(2)(4))

114

Words in s. 75(2)(b) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(1)(b) (with s. 118(1)(2)(4))

115

Words in s. 75(4)(c)(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(2) (with s. 118(1)(2)(4))

116

S. 75(6)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(3) (with s. 118(1)(2)(4))

117

S. 75(7) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 73(4) (with s. 118(1)(2)(4))

119

S. 75A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 56) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

120

S. 76 modified (12.1.2000) (temp) by S.I. 1999/3435, art. 2

121

S. 76(2) substituted (6.3.1992) for s. 76(2)(3) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.8 (with s. 118(1)(2)(4))

125

S. 78(6)(7) repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 9, Sch.14 (with s. 118(1)(2)(4))

126

s. 78A modified (12.1.2000) (temp ) by S.I. 1999/3435, art. 2

127

Words in s. 79(1) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para. 11(1) (with s. 118(1)(2)(4))

128

S. 79(2)(3) modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1) S. 79(2)(3) modified (1.4.1993) by S.I. 1992/2996, reg. 4(1) S. 79(2)(3) restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)

129

Words in s. 79(4) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para. 11(2) (with s. 118(1)(2)(4))

130

S. 80 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 12, Sch.14 (with s. 118(1)(2)(4))

131

S. 81 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 12, Sch.14 (with s. 118(1)(2)(4))

132

S. 82 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.13 (with s. 118(1)(2)(4))

133

S. 82 modified (12.1.2000) (temp) by S.I. 1999/3435, art. 2

134

S. 83 modified by S.I. 1990/493, reg. 8(1) and by S.I. 1990/609, reg. 5(1) S. 83(1)-(5) modified (1.4.1993) by S.I. 1992/2996, reg. 4(1)

135

S. 83 restricted (1.4.1993) by S.I. 1993/613, reg. 5(1) S. 83 modified (12.1.2000) (temp) by S.I. 1999/3435, art. 2

136

S. 84 repealed (6.3.1992) by 1992 c. 14, ss. 104, 117(2), Sch. 10 Pt. II para. 14, Sch.14 (with s. 118(1)(2)(4))

137

S. 84C modified (1.4.1993) by S.I. 1992/2996, reg. 4(1) S. 84C restricted (1.4.1993) by S.I. 1993/613, reg. 5(1)

138

Ss. 84A-84C and cross heading inserted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.15 (with s. 118(1)(2)(4))

139

S. 87(5)(a) amended (28.11.1994) by S.I. 1994/2825, reg. 35

141

Word in S. 88(2)(aa) inserted (3.7.2000) by 1999 c. 29, s. 159(8)(a) (with Sch. 12 para. 9(1)); S.I. 2000/801, art. 2(2)(c), Sch. Pt. 3

142

Ss. 88A, 88B substituted (6.3.1992) for s. 88A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 61) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.18 (with s. 118(1)(2)(4))

143

Ss. 88A, 88B substituted (6.3.1992) for s. 88A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 61) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.18 (with s. 118(1)(2)(4))

144

Ss. 88A, 88B and cross-heading substituted (6.3.1992) for s. 88A (which was inserted by 1989 c. 42, s. 139, Sch. 5 para. 61) by 1992 c. 14, s. 104, Sch. 10 Pt. II para.18 (with s. 118(1)(2)(4))

145

Part V amended (28.11.1994) by S.I. 1994/2825, reg. 34

146

S. 89 applied (28.11.1994) by S.I. 1994/2825, reg. 16(2)

147

Words in s. 89(1) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. II para. 19 (with s. 118(1)(2)(4))

148

S. 89(2) applied with modifications (28.11.1998) by S.I. 1994/2825, reg. 16(2)

149

Words in s. 89(2) inserted (28.11.1994) by S.I. 1994/2825, reg. 6(1)

150

S. 89(2A)(2B) amended (28.11.1994) by S.I. 1994/2825, reg. 46

151

S. 89(2A)(2B) inserted (28.11.1994) by S.I. 1994/2825, reg. 6(1)(2)

156

S. 90 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.20 (with s. 118(1)(2)(4))

157

S. 91 applied (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)

158

S. 91(1)(aa) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(1)

159

S. 91(1)(ab) inserted (12.1.2000) by 1999 c. 29, s. 106(1)(2); S.I. 1999/3434, art. 2

160

S. 91(3) applied with modifications (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)

161

Words in s. 91(3) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(2)

162

Words in s. 91(3) substituted (12.1.2000) by 1999 c. 29, s. 106(1)(3); S.I. 1999/3434, art. 2

163

S. 91(3A)(3B) inserted (28.11.1994) by S.I. 1994/2825, reg. 7(3)

164

S. 91(3C) inserted (12.1.2000) by 1999 c. 29, s. 106(1)(4); S.I. 1999/3434, art. 2

165

S. 91(4)(5) applied with modifications (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)

166

Words in s. 91(4) substituted (28.11.1994) by S.I. 1994/2825, reg. 7(4)

167

Words in s. 91(5) substituted (28.11.1994) by S.I. 1994/2825, reg. 7(5)

169

S. 91(8) added (28.11.1994) by S.I. 1994/2825, reg. 7(6)

170

S. 92 applied (28.11.1994) by S.I. 1994/2825, reg. 16(1)(a)

171

Words in S. 92(4) substituted (28.11.1994) by S.I. 1994/2825, reg. 8

174

S. 97 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.22 (with s. 118(1)(2)(4))

175

S. 97 restricted (6.3.1992) by 1992 c. 14, s. 62(2) (with s. 118(1)(2)(4)) S. 97 modified (27.7.1999) by 1992 c. 14, s. 52k(2) (as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1) S. 97 modified (27.7.1999) by 1992 c. 14, s. 52V(3)(as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1)

176

S. 98 restricted (6.3.1992) by 1992 c. 14, s. 62(2) (with s. 118(1)(2)(4)) S. 98 modified (27.7.1999) by 1992 c. 14, s. 52K(2) (as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1) S. 98 modified (27.7.1999 by 1992 c. 14, s. 52V(3) (as inserted by 1999 c. 27, s. 30, Sch. 1 Pt. I para. 1)

180

Words in s. 98(4)(5) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para. 23(2) (with s. 118(1)(2)(4))

183

Words in s. 98(6) substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para. 23(3) (with s. 118(1)(2)(4))

184

S. 99 substituted (6.3.1992) by 1992 c. 14, s. 104, Sch. 10 Pt. III para.24 (with s. 118(1)(2)(4))

185

Part VII (ss. 100-110) repealed (6.3.1992) by 1992 c. 14, s. 117(2), Sch.14 (with s. 118(1)(2)(4))

187

S. 111(bb)(bc)(bd) inserted (8.5.2000 for certain purposes and 3.7.2000 in so far as not already in force) by 1999 c. 29, s. 128(1)(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, arts. 3, 4

189

S. 111(2)(ea) repealed (1.4.2002) by 2001 c. 16, ss. 128, 137, Sch. 6 Pt. 2 para. 46, Sch. 7 Pt. 5(1); S.I. 2002/344, art. 3(k)(m) (with transitional provisions in art. 4)

190

S. 111(2)(f)(l) repealed (1.4.1995) by 1994 c. 29, s. 93, Sch. 9 Pt. I; S.I. 1994/3262, art. 4, Sch.

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