{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/section-143",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/section-143.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "section/143",
  "kind": "section",
  "number": "143",
  "heading": "Orders and regulations.",
  "text": "(A1) This section applies in respect of powers to make an order or regulations under this Act except where section 143A applies.\n(1) The power to make an order or regulations under this Act may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.\n(2) An order or regulations under this Act may include such supplementary, incidental, consequential or transitional provisions as appear to the Secretary of State the Minister of Agriculture, Fisheries and Food or the Treasury (as the case may be) to be necessary or expedient.\n(3) Subject to subsections (3D) to (9E) below, the power to make an order or regulations under this Act shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament ....\n(3ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3D) Any power to make regulations conferred by section 55 (alteration of non-domestic rating lists) is exercisable by statutory instrument.\n(3E) A statutory instrument which contains (whether alone or with other provision) regulations made by virtue of section 55(4A)(c) or (4B) (alteration of non-domestic rating lists: financial penalties) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.\n(3F) Any other statutory instrument containing regulations under section 55 is subject to annulment in pursuance of a resolution of either House of Parliament.\n(3G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) The power to make regulations under section . . . 57A above shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by resolution of each House of Parliament.\n(4ZA) The power to make regulations under section 63A or 66A shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.\n(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4B) The power to make regulations under section 74 above, so far as they are made in relation to a combined authority by virtue of subsection (8B) or (8C) of that section, shall be exercisable by statutory instrument, and no such regulations shall be made unless a draft of them has been laid before and approved by a resolution of each House of Parliament.\n(4C) The power to make regulations under section 74 above, so far as they are made in relation to a combined county authority by virtue of subsection (15B) or (15C) of that section, are to be exercisable by statutory instrument, and no such regulations are to be made unless a draft of them has been laid before and approved by a resolution of each House of Parliament.\n(5) As regards the power to make regulations under section 75 , 91(3C) or 118 above other than regulations relating to an internal drainage board, subsection (3) above shall have effect without the words from “subject” to the end.\n(6) As regards the power to make an order under . . . section 150 below, subsection (3) above shall have effect without the words from “subject” to the end.\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7A) The power to make regulations under paragraph 3(3) or 6(3) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.\n(7B) The power to make regulations under paragraph 8(1)(d)(ii) or 10(9) of Schedule 4ZA is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.\n(7C) The power to make regulations under paragraph 1(2) or 3(9) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.\n(7D) The power to make regulations under paragraph 3(6) of Schedule 4ZB is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.\n(7E) The power to make regulations under paragraph 3(4) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.\n(7F) The power to make regulations under paragraph 6(8) of Schedule 5A is exercisable by statutory instrument, and a statutory instrument containing any such regulations may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament.\n(8) The power to make an order under paragraph 3 of Schedule 6 below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.\n(9) The powers to make regulations under paragraph A6A A10(4)(b) , 5(13A) or 9B of Schedule 7 are exercisable as mentioned in that Schedule.\n(9A) The power to make an order under paragraph 5 of Schedule 7A below shall be exercisable by statutory instrument, and no such order shall be made unless a draft of it has been laid before and approved by resolution of each House of Parliament.\n(9AZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9AA) The power of the Secretary of State to make an order under paragraph 5G of Schedule 9 shall be exercisable by statutory instrument, and no such order shall be made by him unless a draft of it has been laid before and approved by resolution of each House of Parliament.\n(9AB) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9C) Any power to make regulations conferred by Schedule 7B (local retention of non-domestic rates) is exercisable by statutory instrument.\n(9D) A statutory instrument containing regulations under any of the following provisions of that Schedule (whether alone or with other provision) may not be made unless a draft of the instrument has been laid before and approved by resolution of each House of Parliament—\n(a) paragraph 9 (regulations about payments by billing authorities to major precepting authorities);\n(b) paragraph 11 (regulations about payments by billing authorities to major precepting authorities out of deductions from central share payments);\n(c) paragraph 22 (regulations about calculation of levy payments);\n(d) paragraph 25 (regulations about calculation of safety net payments);\n(e) paragraph 30 (regulations about distribution of remaining balance);\n(f) paragraph 39 or 40 (regulations about designated areas or classes of hereditament), if the regulations contain provision within paragraph 41 (payments to relevant authorities).\n(9E) Any other statutory instrument containing regulations under that Schedule is subject to annulment in pursuance of a resolution of either House of Parliament.\n(10) Before he makes regulations under section 75 or 118 above other than regulations relating to an internal drainage board, the Secretary of State shall, by means of a notice in a newspaper or newspapers, take such steps as he thinks reasonably practicable to bring the contents of the proposed regulations to the notice of persons likely to be affected.\n(11) An order under paragraph 3 of Schedule 6 below shall, if apart from the provisions of this subsection it would be treated for the purposes of the standing orders of either House of Parliament as a hybrid instrument, proceed in that House as if it were not such an instrument.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 143(A1) inserted (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 143(2) substituted (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 143(3) substituted (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(c)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 143(3) substituted (E.W.) (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(3)(a)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 143(3) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 143(3ZA)-(3B) omitted (E.W.) (1.4.2024 with effect in relation to financial years beginning on or after that date) by virtue of Non Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 8(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 143(3C) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(d)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "S. 143(3D)-(3G) inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 32(6), 44(2)(e)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 143(3E) substituted for s. 143(3E)(a)(b) (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(e)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 143(3F) substituted for s. 143(3F)(a)(b) (E.W.) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(f)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "S. 143(3G) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(g)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words repealed by Local Government and Housing Act 1989 ©. 42, SIF 81:1), ss. 139, 194(4), Sch. 5 para. 72(4), Sch. 12 Pt. II Note 4"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Word in s. 143(4) substituted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), s. 128(3)(e), Sch. 7 para. 24(3); S.I. 2004/3132, art. 3(1)(e) (with art. 4)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "S. 143(4ZA) inserted (E.W.) (19.7.2007 with effect in accordance with s. 3(3)-(5) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 4(2)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in s. 143(4ZA) inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 31(3), 44(2)(d)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in s. 143(4ZA) substituted (E.W.) for s. 143(4ZA)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(h)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "S. 143(4A) omitted (E.W.) (21.5.2016) by virtue of Environment (Wales) Act 2016 (anaw 3), ss. 84(4)(b), 88(2)(e)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "S. 143(4B) inserted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), s. 25(2), Sch. 5 para. 11"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in s. 143(4B) substituted (29.4.2026) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 14(10)(a)(i), 108(1)(3) (with s. 102)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "S. 143(4C) inserted (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), s. 255(2)(c), Sch. 4 para. 96 (with s. 247)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in s. 143(4C) substituted (29.4.2026) by English Devolution and Community Empowerment Act 2026 (c. 23), ss. 14(10)(a)(ii), 108(1)(3) (with s. 102)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in s. 143(5) inserted (12.1.2000) by 1999 c. 29, s. 106(5) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(5)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in s. 143(6) ceased to have effect (25. 9. 1991) by Local Government Finance and Valuation Act 1991 ©. 51), ss. 1(2)(b)(3), 7(5) and expressed to be repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 80(2), Sch. 14 (with s. 118(1)(2)(4))"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "S. 143(7)(9B) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 10 para. 80(3), Sch. 14 (with s. 118(1)(2)(4))"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "S. 143(7A)-(7F) inserted (E.W.) (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 8(c)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Words in s. 143(7A) substituted (E.W.) for s. 143(7A)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(i)"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Words in s. 143(7C) substituted (E.W.) for s. 143(7C)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(j)"
    },
    {
      "type": "F",
      "label": "F30",
      "text": "Words in s. 143(7E) substituted (E.W.) for s. 143(7E)(a)(b) (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(k)"
    },
    {
      "type": "F",
      "label": "F31",
      "text": "S. 143(9) substituted (E.W.) (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 69; S.I. 2023/1248, reg. 2(b) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F32",
      "text": "Word in s. 143(9) inserted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 4(3)(a), 6(1)"
    },
    {
      "type": "F",
      "label": "F33",
      "text": "Words in s. 143(9) substituted (in respect of financial years beginning on or after 1.4.2026) by virtue of Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 4(3)(b), 6(1)"
    },
    {
      "type": "F",
      "label": "F34",
      "text": "S. 143(9A)(9B) inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(6)"
    },
    {
      "type": "F",
      "label": "F35",
      "text": "S. 143(9AZA) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(m)"
    },
    {
      "type": "F",
      "label": "F36",
      "text": "S. 143(9AA) inserted (18.9.2003) by Local Government Act 2003 (c. 26), s. 128(1)(b), Sch. 7 para. 24(5)"
    },
    {
      "type": "F",
      "label": "F37",
      "text": "S. 143(9AB) omitted (E.W.) (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(5)(m)"
    },
    {
      "type": "F",
      "label": "F38",
      "text": "S. 143(9C)-(9E) inserted (E.W.) (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(3)(b)"
    },
    {
      "type": "F",
      "label": "F39",
      "text": "Words inserted by Local Government and Housing Act 1989 ©. 42, SIF 81:1), s. 139, Sch. 5 para. 72(7)"
    },
    {
      "type": "E",
      "label": "E1",
      "text": "This version of this provision extends to England and Wales only; a separate version has been created for Scotland only."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/section/143",
    "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."
}