{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/section-140",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/section-140.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "section/140",
  "kind": "section",
  "number": "140",
  "heading": "Separate administration in England and Wales.",
  "text": "(1) Parts III and V shall be read as applying separately, and be administered separately, in England and Wales.\n(2) In particular, for England and Wales respectively—\n(a) separate central non-domestic rating lists shall be compiled and maintained ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Parts III and V shall be construed accordingly so that (for instance) references to authorities shall be read as references to those in England or Wales, as the case may be.\n(4) Any power conferred by this Act on the Secretary of State or the Treasury may be exercised differently for England and Wales, whether or not it is exercised separately; and this shall not prejudice the generality of sections 143(1) and 143A(2)(b).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 140(1) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 78(1) (with s. 118(1)(2)(4))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 140(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 68(a); S.I. 2023/1248, reg. 2(b) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 140(2)(b) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 68(b); S.I. 2023/1248, reg. 2(b) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 140(2)(c) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 27(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 140(2)(d) repealed (27.11.2003) by Local Government Act 2003 (c. 26), s. 128(4)(f)(g)(ii), Sch. 7 para. 22(b), Sch. 8 Pt. 1 (with Sch. 7 para. 9(2)); S.I. 2003/3034, art. 2, Sch. 1 Pt. I"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 140(2)(e) omitted (with effect in accordance with s. 5(3) of the amending Act) by virtue of Local Government Finance Act 2012 (c. 17), Sch. 3 para. 27(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 140(3) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 78(3) (with s. 118(1)(2)(4))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 140(4) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/section/140",
    "retrieved_at": "2026-10-29T09:47:47.629286+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."
}