LegalizeReform history
Local Government Finance Act 1988
100 versions
· 1988-07-29
2026-04-01
Local Government Finance Act 1988
2026-03-10
Local Government Finance Act 1988
2026-01-30
Local Government Finance Act 1988
2025-07-18
Local Government Finance Act 1988
2025-04-03
Local Government Finance Act 1988
2025-04-01
Local Government Finance Act 1988
2025-02-21
Local Government Finance Act 1988
2024-11-16
Local Government Finance Act 1988
2024-09-17
Local Government Finance Act 1988
2024-04-01
Local Government Finance Act 1988
2024-03-21
Local Government Finance Act 1988
2024-02-23
Local Government Finance Act 1988
2023-12-26
Local Government Finance Act 1988
2023-12-20
Local Government Finance Act 1988
2023-10-26
Local Government Finance Act 1988
2023-05-12
Local Government Finance Act 1988
2023-04-01
Local Government Finance Act 1988
2023-03-07
Local Government Finance Act 1988
2023-02-07
Local Government Finance Act 1988
2023-01-24
Local Government Finance Act 1988
2022-12-23
Local Government Finance Act 1988
2022-06-14
Local Government Finance Act 1988
2022-05-05
Local Government Finance Act 1988
2022-04-28
Local Government Finance Act 1988
2022-03-18
Local Government Finance Act 1988
2022-01-18
Local Government Finance Act 1988
2021-12-03
Local Government Finance Act 1988
2021-05-10
Local Government Finance Act 1988
2021-04-29
Local Government Finance Act 1988
2021-04-01
Local Government Finance Act 1988
2021-03-25
Local Government Finance Act 1988
2021-03-20
Local Government Finance Act 1988
2021-03-15
Local Government Finance Act 1988
2020-06-26
Local Government Finance Act 1988
2020-02-14
Local Government Finance Act 1988
2019-05-23
Local Government Finance Act 1988
2018-11-26
Local Government Finance Act 1988
2018-11-02
Local Government Finance Act 1988
2018-11-01
Local Government Finance Act 1988
2018-05-26
Local Government Finance Act 1988
2018-05-25
Local Government Finance Act 1988
2018-05-24
Local Government Finance Act 1988
2018-02-22
Local Government Finance Act 1988
2018-02-08
Local Government Finance Act 1988
2017-05-08
Local Government Finance Act 1988
2017-01-31
Local Government Finance Act 1988
2016-12-22
Local Government Finance Act 1988
2016-07-04
Local Government Finance Act 1988
2016-05-21
Local Government Finance Act 1988
2016-04-06
Local Government Finance Act 1988
2016-04-01
Local Government Finance Act 1988
2016-03-28
Local Government Finance Act 1988
2016-02-26
Local Government Finance Act 1988
2016-01-28
Local Government Finance Act 1988
2015-10-01
Local Government Finance Act 1988
2015-07-01
Local Government Finance Act 1988
2015-04-01
Local Government Finance Act 1988
2014-04-08
Local Government Finance Act 1988
2014-02-17
Local Government Finance Act 1988
2014-01-15
Local Government Finance Act 1988
2013-06-25
Local Government Finance Act 1988
2013-04-01
Local Government Finance Act 1988
2012-10-31
Local Government Finance Act 1988
2012-08-03
Local Government Finance Act 1988
2012-02-18
Local Government Finance Act 1988
2012-02-09
Local Government Finance Act 1988
2012-01-16
Local Government Finance Act 1988
2012-01-15
Local Government Finance Act 1988
2011-12-03
Local Government Finance Act 1988
2011-10-01
Local Government Finance Act 1988
2011-04-01
Local Government Finance Act 1988
2011-02-23
Local Government Finance Act 1988
2011-02-16
Local Government Finance Act 1988
2010-12-16
Local Government Finance Act 1988
2010-04-01
Local Government Finance Act 1988
Changes on 2010-04-01
@@ -1344,7 +1344,7 @@
- (a) the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities)., or
- (b) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—
- (b) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used—
- (i) for the purposes of that club, or
@@ -1558,7 +1558,7 @@
- (b) the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
- (ba) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and the hereditament is not an excepted hereditament and is wholly or mainly used—
- (ba) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs), and the hereditament is not an excepted hereditament and is wholly or mainly used—
- (i) for the purposes of that club, or
@@ -2068,7 +2068,7 @@
##### 66
- (1) Subject to subsections (2), (2B) and 2E below, property is domestic if—
- (1) Subject to subsections (2), (2B), (2BB) and 2E below, property is domestic if—
- (a) it is used wholly for the purposes of living accommodation,
@@ -2090,19 +2090,33 @@
- (b) the person intending to provide such accommodation intends to have his sole or main residence within that hereditament throughout any period when such accommodation is to be provided, and that any use of living accommodation within the hereditament which would, apart from this subsection, cause any part of it to be treated as non-domestic, will be subsidiary to the use of the hereditament for, or in connection with, his sole or main residence.
- (2AA) Subsection (2B) applies only in so far as this Part applies in relation to England.
- (2B) A building or self-contained part of a building is not domestic property if—
- (a) the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more, and
- (b) on that day his interest in the building or part is such as to enable him to let it for such periods.
- (2C) For the purposes of subsection (2B) the relevant person is—
- (2BA) Subsection (2BB) applies only in so far as this Part applies in relation to Wales.
- (2BB) A building or self-contained part of a building is not domestic property if each of the following paragraphs apply in relation to it—
- (a) the relevant person intends that, in the year beginning with the end of the day in relation to which the question is being considered, the whole of the building or self-contained part will be available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more;
- (b) on that day the relevant person’s interest in the building or part is such as to enable the person to let it for such periods;
- (c) the whole of the building or self-contained part of the building was available for letting commercially, as self-catering accommodation, for short periods totalling 140 days or more in the year prior to the year beginning with end of the day in relation to which the question referred to in paragraph (a) is being considered;
- (d) the short periods for which it was so let amounted in total to at least 70 days.
- (2C) For the purposes of subsection (2B) and subsection (2BB) the relevant person is—
- (a) where the property in question is a building and is not subject as a whole to a relevant leasehold interest, the person having the freehold interest in the whole of the building; and
- (b) in any other case, any person having a relevant leasehold interest in the building or self-contained part which is not subject (as a whole) to a single relevant leasehold interest inferior to his interest.
- (2D) Subsection (2B) above does not apply where the building or self-contained part is used as the sole or main residence of any person . . .
- (2D) Subsection (2B) above does and subsection (2BB) above do not apply where the building or self-contained part is used as the sole or main residence of any person . . .
- (2E) Property is not domestic property if it is timeshare accommodation within the meaning of the Timeshare Act 1992.
@@ -2166,11 +2180,11 @@
- (10) A charity is an institution or other organisation established for charitable purposes only or any persons administering a trust established for charitable purposes only.
- (10A) The times at which a club is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs)—
- (10A) The times at which a club is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs)—
- (a) shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but
- (b) shall, where its registration is terminated with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is terminated and ending with the termination of its registration.
- (b) shall, where its registration is cancelled with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is cancelled and ending with the cancellation of its registration.
- (11) The 1967 Act is the General Rate Act 1967.
@@ -2222,7 +2236,7 @@
- (2) Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.
- (2A) The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 section 17 of the Regional Assemblies (Preparations) Act 2003 or Part 1 of the Local Government and Public Involvement in Health Act 2007 .
- (2A) The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 ... or Part 1 of the Local Government and Public Involvement in Health Act 2007 .
- (3) The regulations may include provision—
@@ -2558,7 +2572,7 @@
- (2) Subject to subsections (2A) to (2C) below,An authority’s collection fund must be established on 1 April 1990.
- (2A) In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 or section 17 of the Regional Assemblies (Preparations) Act 2003, the collection fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
- (2A) In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 ..., the collection fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
- (2B) In the case of—
@@ -2634,7 +2648,7 @@
- (a) a district council,
- (aa) a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992 , section 17 of the Regional Assemblies (Preparations) Act 2003 or Part 1 of the Local Government and Public Involvement in Health Act 2007 , the functions of district councils in relation to the county council’s area,
- (aa) a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992 ... or Part 1 of the Local Government and Public Involvement in Health Act 2007 , the functions of district councils in relation to the county council’s area,
- (ab) the Greater London Authority,
@@ -5315,7 +5329,7 @@
- (8) Sub-paragraph (4) or (5) above does not apply unless the number of occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above is less than 25.
- (9) In this paragraph “*control*” shall be construed in accordance with section 416(2) to (6) of the Income and Corporation Taxes Act 1988.
- (9) In this paragraph “*control*” shall be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010.
##### 8
@@ -7690,7 +7704,7 @@
## Part IV — Scotland
#### Persons subject to personal community charge.
#### The charges.
##### 13A
@@ -7754,7 +7768,7 @@
- (3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.
#### Setting of different amounts.
#### Amount for personal community charges.
##### 35A
@@ -8068,7 +8082,7 @@
##### 75A
#### Preparation and maintenance of lists.
#### Occupied hereditaments liability.
##### 78A
@@ -8200,9 +8214,9 @@
#### Special provision for 1995 onwards.
#### Contributions in aid.
#### Interpretation.
#### Pooling.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
##### 114A
@@ -8314,7 +8328,7 @@
- (11) In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England.
#### Other transfers between funds.
#### Regulations about funds.
##### 139A
@@ -8404,7 +8418,7 @@
- (3) In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.
#### Interpretation.
#### Financial administration as to certain authorities.
##### 13A
@@ -10549,8 +10563,6 @@
[^key-a5359a5349f2f8a4e3e43c403d65c640]: Words in s. 91(3A) inserted (8.5.2003) by [Regional Assemblies (Preparations) Act 2003 (c. 10)](https://www.legislation.gov.uk/ukpga/2003/10), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2003/10/section/27/2), [Sch. para. 3(4)(b)](https://www.legislation.gov.uk/ukpga/2003/10/schedule/paragraph/3/4/b)
[^key-be2f4ce3eb3a24b71967d0e6c98cfb17]: Words in s. 89(2A) inserted (8.5.2003) by [Regional Assemblies (Preparations) Act 2003 (c. 10)](https://www.legislation.gov.uk/ukpga/2003/10), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2003/10/section/27/2), [Sch. para. 3(3)](https://www.legislation.gov.uk/ukpga/2003/10/schedule/paragraph/3/3)
[^key-19af2e920d743d3e4478ca16d96027d5]: S. 88(2)(c)(d) repealed (15.7.2003) by [Greater London Authority Act 1999 (c. 29)](https://www.legislation.gov.uk/ukpga/1999/29), [ss. 159(8)(b)](https://www.legislation.gov.uk/ukpga/1999/29/section/159/8/b)[(9)](https://www.legislation.gov.uk/ukpga/1999/29/section/159/9), [425(2)](https://www.legislation.gov.uk/ukpga/1999/29/section/425/2), [Sch. 34 Pt. II](https://www.legislation.gov.uk/ukpga/1999/29/schedule/34/part/II) (with [Sch. 12 para. 9(1)](https://www.legislation.gov.uk/ukpga/1999/29/schedule/12/paragraph/9/1)); [S.I. 2003/1920](https://www.legislation.gov.uk/uksi/2003/1920), [art. 2(f)(h)](https://www.legislation.gov.uk/uksi/2003/1920/article/2/f/h)
[^key-596c7a433a79d4f23c2452606d2c48ed]: Sch. 11 para. 2(ca) inserted (18.9.2003) by [Local Government Act 2003 (c. 26)](https://www.legislation.gov.uk/ukpga/2003/26), [ss. 72(5)](https://www.legislation.gov.uk/ukpga/2003/26/section/72/5), [128(1)(a)](https://www.legislation.gov.uk/ukpga/2003/26/section/128/1/a)
@@ -11027,9 +11039,9 @@
[^key-79821287093dde781a4c62d8082a4a86]: Words in s. 74(2A) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(2)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/2); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-44267067e68da22656816cbb75e0871e]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1988/41/section/89/2) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(3)(a)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/3/a); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-4cdbf6cef74b80f5090964e532c1fa33]: [S. 89(2C)](https://www.legislation.gov.uk/ukpga/1988/41/section/89/2C) inserted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(3)(b)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/3/b); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-44267067e68da22656816cbb75e0871e]: Words in s. 89(2) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(3)(a)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/3/a); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-4cdbf6cef74b80f5090964e532c1fa33]: S. 89(2C) inserted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(3)(b)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/3/b); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-b79731039de79f3cb892ac603e8dc3e6]: Words in s. 91(1)(aa) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(4)(a)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/4/a); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
@@ -11191,6 +11203,34 @@
[^key-9a97a36ee5ddef3230a1625e605894af]: Pt. 8 applied (with modifications) (24.3.2010) by [The South Downs National Park Authority (Establishment) Order 2010 (S.I. 2010/497)](https://www.legislation.gov.uk/uksi/2010/497), [art. 1](https://www.legislation.gov.uk/uksi/2010/497/article/1), [Sch. 3 para. 2](https://www.legislation.gov.uk/uksi/2010/497/schedule/3/paragraph/2)
[^key-8809e5840f8b47758434053163d52c63]: Words in s. 43(6)(b) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 207](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/207) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-d7348b9235354f60bb4e0e6c30d7cf28]: Words in s. 47(2)(ba) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 208](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/208) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-5bf6295908064b97fd33104d0d16c94e]: S. 66(2AA) inserted (W.) (1.4.2010) by [The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682)](https://www.legislation.gov.uk/uksi/2010/682), [arts. 1](https://www.legislation.gov.uk/uksi/2010/682/article/1), [2(3)](https://www.legislation.gov.uk/uksi/2010/682/article/2/3)
[^key-c9e997e4e7a66404bd94e9512dc17929]: S. 66(2BA)(2BB) inserted (W.) (1.4.2010) by [The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682)](https://www.legislation.gov.uk/uksi/2010/682), [arts. 1](https://www.legislation.gov.uk/uksi/2010/682/article/1), [2(4)](https://www.legislation.gov.uk/uksi/2010/682/article/2/4)
[^key-28a5034b10e15b5409c54d921a034966]: Words in s. 66(1) inserted (W.) (1.4.2010) by [The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682)](https://www.legislation.gov.uk/uksi/2010/682), [arts. 1](https://www.legislation.gov.uk/uksi/2010/682/article/1), [2(2)](https://www.legislation.gov.uk/uksi/2010/682/article/2/2)
[^key-709a09ddef36371d110836bd190fadf7]: Words in s. 66(2C) inserted (W.) (1.4.2010) by [The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682)](https://www.legislation.gov.uk/uksi/2010/682), [arts. 1](https://www.legislation.gov.uk/uksi/2010/682/article/1), [2(5)](https://www.legislation.gov.uk/uksi/2010/682/article/2/5)
[^key-9953a6e63734cea3cdb33e6023c85e41]: Words in s. 66(2D) substituted (W.) (1.4.2010) by [The Non-Domestic Rating (Definition of Domestic Property) (Wales) Order 2010 (S.I. 2010/682)](https://www.legislation.gov.uk/uksi/2010/682), [arts. 1](https://www.legislation.gov.uk/uksi/2010/682/article/1), [2(6)](https://www.legislation.gov.uk/uksi/2010/682/article/2/6)
[^key-8aa364fb15c2f8e8c316ddc15fea9541]: Words in s. 67(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 209(a)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/209/a) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-1a39d4bffd630d22d766e2ade2527cbb]: Word in s. 67(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 209(b)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/209/b) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-0f952ce4089ed3da0b4159a195bc64a1]: Word in s. 67(10A) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 209(c)](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/209/c) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^key-9aedf9ff6650a5da8337bae6b57d6381]: Words in s. 74(2A) repealed (1.4.2010) by [Local Democracy, Economic Development and Construction Act 2009 (c. 20)](https://www.legislation.gov.uk/ukpga/2009/20), [ss. 146(3)](https://www.legislation.gov.uk/ukpga/2009/20/section/146/3), [148(5)](https://www.legislation.gov.uk/ukpga/2009/20/section/148/5), [Sch. 7 Pt. 4](https://www.legislation.gov.uk/ukpga/2009/20/schedule/7/part/4); [S.I. 2009/3318](https://www.legislation.gov.uk/uksi/2009/3318), [art. 4(ii)](https://www.legislation.gov.uk/uksi/2009/3318/article/4/ii)
[^key-081683ab65d58bb12c05885d06025ff4]: Words in s. 89(2A) repealed (1.4.2010) by [Local Democracy, Economic Development and Construction Act 2009 (c. 20)](https://www.legislation.gov.uk/ukpga/2009/20), [ss. 146(3)](https://www.legislation.gov.uk/ukpga/2009/20/section/146/3), [148(5)](https://www.legislation.gov.uk/ukpga/2009/20/section/148/5), [Sch. 7 Pt. 4](https://www.legislation.gov.uk/ukpga/2009/20/schedule/7/part/4); [S.I. 2009/3318](https://www.legislation.gov.uk/uksi/2009/3318), [art. 4(ii)](https://www.legislation.gov.uk/uksi/2009/3318/article/4/ii)
[^key-16c5439c841a8e8a7356f3f1c5a888ce]: Words in [s. 91(1)(aa)](https://www.legislation.gov.uk/ukpga/1988/41/section/91/1/aa) repealed (1.4.2010) by [Local Democracy, Economic Development and Construction Act 2009 (c. 20)](https://www.legislation.gov.uk/ukpga/2009/20), [ss. 146(3)](https://www.legislation.gov.uk/ukpga/2009/20/section/146/3), [148(5)](https://www.legislation.gov.uk/ukpga/2009/20/section/148/5), [Sch. 7 Pt. 4](https://www.legislation.gov.uk/ukpga/2009/20/schedule/7/part/4); [S.I. 2009/3318](https://www.legislation.gov.uk/uksi/2009/3318), [art. 4(ii)](https://www.legislation.gov.uk/uksi/2009/3318/article/4/ii)
[^key-91749355c73655e9c0ece31fd627534b]: Words in Sch. 5 para. 7(9) substituted (with effect in accordance with s. 1184(1) of the amending Act) by [Corporation Tax Act 2010 (c. 4)](https://www.legislation.gov.uk/ukpga/2010/4), [s. 1184(1)](https://www.legislation.gov.uk/ukpga/2010/4/section/1184/1), [Sch. 1 para. 210](https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/210) (with [Sch. 2](https://www.legislation.gov.uk/ukpga/2010/4/schedule/2))
[^M_F_4ef4962c-360d-4779-abc5-0c860cb0acfb]: Sch. 11 para. 8(4)(f)-(fe) substituted (6.3.1992) for Sch. 11 para. 8(4)(f) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 88(7)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/88/7) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
[^M_F_ead916a0-01ad-4792-fc5e-013b435f8acc]: Sch. 11 para. 8(3)(e)(ea) substituted (6.3.1992) for Sch. 11 para. 8(3)(e) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 88(6)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/88/6) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
@@ -11651,7 +11691,7 @@
- (b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
#### Power to designate authorities.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Functions to be discharged only by authority.
@@ -11675,9 +11715,9 @@
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Valuation according to tone of list.
#### Information.
#### Rating of statutory water undertakings.
#### Separate administration in England and Wales.
### Source of payments by Welsh Ministers
@@ -12159,4 +12199,4 @@
## Part 4 — Miscellaneous
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
These repeals shall have effect for financial years beginning in or after 1990.
2010-03-24
Local Government Finance Act 1988
2009-12-17
Local Government Finance Act 1988
2009-10-01
Local Government Finance Act 1988
2009-08-19
Local Government Finance Act 1988
2009-06-01
Local Government Finance Act 1988
2009-02-09
Local Government Finance Act 1988
2008-12-24
Local Government Finance Act 1988
2008-12-12
Local Government Finance Act 1988
2008-11-26
Local Government Finance Act 1988
2008-07-23
Local Government Finance Act 1988
2008-04-01
Local Government Finance Act 1988
2008-03-28
Local Government Finance Act 1988
2008-03-05
Local Government Finance Act 1988
2007-12-30
Local Government Finance Act 1988
2007-11-01
Local Government Finance Act 1988
2007-07-28
Local Government Finance Act 1988
2007-07-19
Local Government Finance Act 1988
2007-05-25
Local Government Finance Act 1988
2007-04-01
Local Government Finance Act 1988
2007-03-15
Local Government Finance Act 1988
2007-03-01
Local Government Finance Act 1988
2007-02-01
Local Government Finance Act 1988
2006-07-25
Local Government Finance Act 1988
2006-05-26
Local Government Finance Act 1988
2006-02-15
Local Government Finance Act 1988
original version
Text at this date