# The Non-Domestic Rating Act 2023 (Commencement No. 1 and Saving Provision) (England) Regulations 2023, Note: Explanatory note


(This note is not part of the Regulations)
These are first commencement regulations made under the Non-Domestic Rating Act 2023 (c. 53) (“the Act”) in England.
Regulation 2 brings section 15(2) of, and Part 5 of the Schedule to, the Act into force on the day after the day on which these Regulations are made. Section 15(2) inserts Part A1 into Schedule 7 to the Local Government Finance Act 1988 (c. 41), for England. It re-enacts provisions currently in Part 1 of Schedule 7, makes changes to the way the non-domestic rating multipliers are to be indexed each year and makes some changes to the administrative process. Part 5 of the Schedule makes amendments consequential on the amendments made by section 15(2).
Regulation 3 makes saving provision for the chargeable financial year beginning on 1st April 2023.

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Source: https://www.legislation.gov.uk/uksi/2023/1248/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-act-2023-commencement-no-1-and-saving-provision-england-regulations-2023/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.