The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2016

Made: 9th February 2016

Laid before Parliament: 11th February 2016

Coming into force: 1st April 2016

The Secretary of State makes the following Order in exercise of the powers conferred by sections44(9)(a) and 143(1) of the Local Government Finance Act 1988[^f00001].

Citation and commencement

1

• (1) This Order may be cited as the Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2016.

• (2) This Order comes into force on 1stApril 2016.

Amendment of the Non-Domestic Rating (Small Business Rate Relief) (England) Order2012

2

• (1) The Non-Domestic Rating (Small Business Rate Relief) (England) Order2012[^f00002] is amended as follows.

• (2) In the heading of article 4 for “31stMarch 2016” substitute “31stMarch 2017”.

• (3) In article 4(1) for “31stMarch 2016” substitute “31stMarch 2017”.

Signed

Signed by authority of the Secretary of State for Communities and Local Government

Marcus Jones — Parliamentary Under Secretary of State — Department for Communities and Local Government — 9th February 2016

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order amends the Non-Domestic Rating (Small Business Rate Relief) (England) Order 2012 (S.I. 2012/148) to make provision for a continued temporary increase in the level of small business rate relief for the financial year beginning on 1stApril2016. The temporary increase would otherwise have ended on 31stMarch2016.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.

Footnotes

[^f00001]: 1988 c. 41. Section 44(9) was inserted by the Local Government Act 2003 (c. 26), s. 61(5).

[^f00002]: S.I. 2012/148. Article 4 was amended by S.I. 2014/43 and 2015/106.