# Non-Domestic Rating Act 2023, Section 4: Local rating: discretionary relief

Extent: E+W

(1) Section 47 of the Act (discretionary relief) is amended as follows.
(2) 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.”
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2023/53/section/4 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-act-2023/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.