Article 3 Local Government Finance Act 1988
In section 45A(3)(a) of the Local Government Finance Act 1988f1 (unoccupied hereditaments: zero-rating), for “Schedule 18 to the Finance Act 2002f2” substitute “Chapter 9 of Part 13 of the Corporation Tax Act 2010”.
Annotations
Footnotes
- f1
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1988 c. 41. Section 45A was inserted into the Local Government Finance Act 1988 by section 1(2) of the Rating (Empty Properties) Act 2007 (c. 9).
- f2
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2002 c. 23. Schedule 18 was repealed by Part 1 of Schedule 3 to the Corporation Tax Act 2010.