Section 8 Discretionary relief: time limitI1

Section 47 of the 1988 Act is amended as follows.

After subsection (6A), insert—

“(6B)

A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—

(a)

the day falls before the end of the financial year beginning on 1 April 2023, and

(b)

the decision is made more than six months after the end of the financial year in which the day falls.”

Omit subsection (7).