# Local Government Finance Act 1988, Paragraph 3: Improvement rate relief


(1) This paragraph applies where—
(a) for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,
(b) on the day concerned the condition in sub-paragraph (2) is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,
(c) in relation to any of the hereditaments in relation to which that condition is satisfied—
(i) a certification under paragraph 4(1)(b) does not have effect in relation to the hereditament, and
(ii) any conditions prescribed by the appropriate national authority in regulations are satisfied, and
(d) the day concerned falls before 1 April 2029.
(2) The condition in this sub-paragraph is satisfied in relation to a hereditament if the day concerned falls within the period of one year beginning with the day on which qualifying improvement works are completed.
(3) “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.
(4) The appropriate national authority may by regulations amend—
(a) paragraph (d) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph;
(b) sub-paragraph (2) to substitute a longer period for the period for the time being specified in that paragraph.
(5) For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 6.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/3 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-5A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.