{
  "url": "https://openlegislation.uk/non-domestic-rating-act-2023/section-4",
  "json_url": "https://openlegislation.uk/non-domestic-rating-act-2023/section-4.json",
  "legislation": "ukpga/2023/53",
  "legislation_title": "Non-Domestic Rating Act 2023",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-act-2023",
  "path": "section/4",
  "kind": "section",
  "number": "4",
  "heading": "Local rating: discretionary relief",
  "text": "(1) Section 47 of the Act (discretionary relief) is amended as follows.\n(2) After subsection (6) insert—\n“(6A) A decision under subsection (3) by a billing authority in England is invalid as regards a day if—\n(a) the day falls before the end of the financial year beginning on 1 April 2022, 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 4(3) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(d), Sch. para. 7(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 4 in force at Royal Assent, see s. 19(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/53/section/4",
    "retrieved_at": "2026-10-29T08:50:43.080617+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."
}