{
  "url": "https://openlegislation.uk/business-rate-supplements-act-2009/section-27",
  "json_url": "https://openlegislation.uk/business-rate-supplements-act-2009/section-27.json",
  "legislation": "ukpga/2009/7",
  "legislation_title": "Business Rate Supplements Act 2009",
  "legislation_url": "https://openlegislation.uk/business-rate-supplements-act-2009",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Special introductory provision",
  "text": "(1) The chargeable period of a BRS must not begin before 1 April 2010.\n(2) A levying authority may impose a BRS for the purpose of raising money for expenditure on a project beginning before the commencement of section 1 only if—\n(a) the levying authority's area is in England, and\n(b) the chargeable period of the BRS begins on or before 1 April 2012.\n(3) Any guidance given by the Secretary of State in anticipation of the passing of this Act or the commencement of a provision of this Act (“pre-commencement guidance”) may be relied on—\n(a) for the purpose of imposing a BRS in reliance on subsection (2), and\n(b) in the case of a BRS imposed in reliance on that subsection.\n(4) Pre-commencement guidance is to be treated as given by the Secretary of State under section 26.\n(5) Anything done in anticipation of the passing of this Act or the commencement of a provision of this Act is, in so far as it is done in reliance on and in accordance with pre-commencement guidance, to be treated as done in accordance with this Act.\n(6) Sections 3(1)(b), 7(1) and 10(7) do not apply to a BRS that the Greater London Authority proposes to impose, or imposes, in reliance on subsection (2) if the chargeable period of the BRS begins on or before 1 April 2011.\n(7) The Secretary of State may by regulations make other provision about—\n(a) the exercise by the Greater London Authority of the power to impose a BRS in reliance on subsection (2);\n(b) the operation of this Act in relation to a BRS imposed by the Authority in reliance on that subsection.\n(8) The regulations may, in particular—\n(a) confer or impose a function (which may include the exercise of a discretion) on the Greater London Authority, a lower-tier authority in relation to it or a functional body;\n(b) disapply a provision of this Act;\n(c) apply a provision of this Act with modifications.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 27 in force at 19.8.2009 for E. by S.I. 2009/2202, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/7/section/27",
    "retrieved_at": "2026-10-29T09:11:12.712152+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}