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Paragraph 5B C1F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A valuation officer F2or, as the case may be, billing authority may mitigate or remit any penalty imposed under paragraph 5A above.

Annotations

Textual amendments

F1

Sch. 9 paras. 5A-5H inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(4), 128(1)(a)

F2

Words in Sch. 9 para. 5B inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(4), 175(4)(a)

Modifications

C1

Sch. 9 paras. 5A-5E power to apply (with modifications) conferred (16.7.2014 for E. for specified purposes, 2.12.2014 for E. in so far as not already in force) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 2 para. 8(2)(c) (with s. 31); S.I. 2014/1860, art. 2; S.I. 2014/3200, art. 2