{
  "url": "https://openlegislation.uk/local-government-finance-wales-act-2024/section-8",
  "json_url": "https://openlegislation.uk/local-government-finance-wales-act-2024/section-8.json",
  "legislation": "asc/2024/6",
  "legislation_title": "Local Government Finance (Wales) Act 2024",
  "legislation_url": "https://openlegislation.uk/local-government-finance-wales-act-2024",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Discretionary relief: time limit",
  "text": "(1) Section 47 of the 1988 Act is amended as follows.\n(2) After subsection (6A), insert—\n“(6B) A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—\n(a) the day falls before the end of the financial year beginning on 1 April 2023, and\n(b) the decision is made more than six months after the end of the financial year in which the day falls.”\n(3) Omit subsection (7).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 8 in force at 16.11.2024, see s. 23(2)(d)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asc/2024/6/section/8",
    "retrieved_at": "2026-10-29T20:17:45.464731+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."
}