Section 4 Local rating: discretionary reliefI1

Section 47 of the Act (discretionary relief) is amended as follows.

After subsection (6) insert—

“(6A)

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

(a)

the day falls before the end of the financial year beginning on 1 April 2022, and

(b)

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

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