Local Government Finance Act 1988

Contents

5,732 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part I
   1. Charges
   2. General
   3. Miscellaneous
   4. Registers
   5. Charges and registers: miscellaneous
   6. Collective community charge contributions
   7. Liability to pay in respect of charges
2. Part II
   1. Charges
   2. Multipliers
3. Part III · Non-Domestic Rating
   1. General
   2. Interpretation
   3. Anti-avoidance: Wales
   4. Central rating
   5. Local rating
4. Part IV · Precepts and Levies
   1. Precepts
5. Part V · Grants
   1. Chapter 1 General
   2. Chapter 2 Revenue support grant: England
   3. Chapter 3 Revenue Support Grant: Wales
   4. Chapter 4 Other grants
   5. Introduction
6. Part VI · Funds
   1. Calculations
   2. Funds
   3. Regulations about funds
   4. Transfers between funds
7. Part VII
   1. 100 Power to designate authorities.
   2. 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
   3. 102 Designation of authorities.
   4. 103 Transitional years: special provisions.
   5. 104 Challenge of maximum amount.
   6. 105 Acceptance of maximum amount.
   7. 106 No challenge or acceptance.
   8. 107 Substituted calculations and precepts.
   9. 108 Failure to substitute.
   10. 109 Other financial requirements.
   11. 110 Information.
8. Part VIII · Financial Administration
   1. 111 Interpretation.
   2. 112 Financial administration as to certain authorities.
   3. 113 Qualifications of responsible officer.
   4. 114 Functions of responsible officer as regards reports.
   5. 114A Functions of responsible officer as regards reports—local authorities operating executive arrangements
   6. 115 Authority’s duties as regards reports.
   7. 115A Duties of Mayor of London and London Assembly as regards reports.
   8. 115B Duties of executive as regards reports
   9. 116 Information about consideration of reports etc.
9. Part IX · Existing Rates, Precepts and Grants
   1. 117 Rates and precepts: abolition.
   2. 118 Rates: power to abolish or modify.
   3. 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
   4. 120 Refund of overpayments.
   5. 121 Valuation according to tone of list.
   6. 122 Rating of statutory water undertakings.
   7. 123 Rating amendments: miscellaneous.
   8. 124 Rate support grant: abolition.
   9. 125 Transport grants: abolition.
   10. 126 Variation of multipliers in supplementary reports.
   11. 127 London Regional Transport grants: amendment.
10. Part X · Scotland
    1. 128 Levying of rates.
    2. 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Part XI · Miscellaneous and General
    1. 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
    2. General
    3. Other miscellaneous provisions
12. Schedule 1
    1. Persons in detention
    2. Visiting forces
    3. International headquarters and defence organisations
    4. The severely mentally impaired
    5. Children
    6. Students
    7. Members of religious communities
    8. Hospital patients
    9. Patients in homes
    10. Care workers
    11. Residents of certain Crown buildings
    12. Residents of certain other dwellings
    13. Persons without fixed abodes
13. Schedule 2
    1. Introduction
    2. Charges
    3. Contributions
    4. Discounts
    5. Information
    6. Inspection etc.
    7. Miscellaneous
14. Schedule 3
    1. Imposition by authority
    2. Imposition by registration officer
    3. General
15. Schedule 4
    1. Part I Introduction
    2. Part II Charges: Sole Liability
    3. Part III Charges: Joint and Several Liability
    4. Part IV Contributions
    5. Part V Discount Adjustments
    6. Part VI Repayments
    7. Part VIA Co-owners
    8. Part VII Penalties
    9. Part VIII General
16. Schedule 4A · Non-Domestic Rating: New Buildings (Completion Days)
    1. Completion notices
    2. Determination of completion day
    3. Position pending appeal
    4. Duty to inform valuation officer
    5. Supplementary
17. Schedule 4ZA · Occupied hereditaments: chargeable amount
    1. Part 1 Chargeable amount before any reliefs
    2. Part 2 Partial reliefs
    3. Part 3 Full reliefs
    4. Part 3A Powers to confer, vary and withdraw reliefs: wales
    5. Part 4 Cases where more than one relief applies
    6. Part 5 Interpretation
18. Schedule 4ZB · Unoccupied hereditaments: chargeable amount
    1. Part 1 Chargeable amount before any reliefs
    2. Part 2 Full relief
    3. Part 2A Powers to confer, vary and withdraw reliefs: wales
    4. Part 2B Cases where more than one relief applies: wales
    5. Part 3 Interpretation
19. Schedule 5 · Non-Domestic Rating: Exemption
    1. Agricultural premises
    2. Fish farms
    3. Fishing
    4. Places of religious worship etc.
    5. Certain property of Trinity House
    6. Sewers
    7. Property of drainage authorities
    8. Parks
    9. Property used for the disabled
    10. Air-raid protection works
    11. Swinging moorings
    12. Road crossings over watercourses etc.
    13. Property used for road user charging schemes
    14. Property in enterprise zones
    15. Visiting forces etc.
    16. Power to confer exemption : England
    17. Powers to confer, vary and withdraw exemption: Wales
    18. Interpretation
20. Schedule 5A · Central rating: chargeable amount
    1. Part 1 Chargeable amount before any reliefs
    2. Part 2 Reliefs
    3. Part 2A Powers to confer, vary and withdraw reliefs: wales
    4. Part 3 Cases where more than one relief applies
    5. Part 4 Interpretation
21. Schedule 6 · Non-Domestic Rating: Valuation
    1. (1) This Schedule has effect to determine the rateable value of...
    2. (2) (1) The rateable value of a non-domestic hereditament none of...
    3. (2A) (1) This paragraph applies to any hereditament the whole or...
    4. (2B) (1) This paragraph applies where— (a) the rateable value of...
    5. (2C) (1) This paragraph applies where— (a) a hereditament consists wholly...
    6. (2ZA) (1) Sub-paragraph (2) applies for the purposes of—
    7. (3) (1) The Secretary of State may by order provide that...
    8. (4) . . .
22. Schedule 7 · Non-Domestic Rating: Multipliers
    1. Part A1 Non-Domestic Rating Multipliers: England
    2. Part A2 Non-domestic rating multipliers: wales
    3. Part I Non-Domestic Rating Multipliers : Wales
    4. Part II Special Authority’s Multipliers
23. Schedule 7A · Non-Domestic Rating: 1990-95
    1. Definitions
    2. Chargeable amounts
    3. Regulations
24. Schedule 7B · Local retention of non-domestic rates
    1. Part 1 Main non-domestic rating accounts
    2. Part 2 Determination of the central and local share
    3. Part 3 Payments to the Secretary of State in respect of the central share
    4. Part 4 Payments by billing authorities to major precepting authorities
    5. Part 5 Principal payments in connection with local retention of non-domestic rates
    6. Part 6 Levy accounts
    7. Part 7 Levy payments, safety net payments and distribution of remaining balance
    8. Part 8 Transitional protection payments
    9. Part 9 Pooling of authorities
    10. Part 10 Designation of areas and classes of hereditament
    11. Part 11 Supplementary
25. Schedule 8 · Non-Domestic Rating: Pooling
    1. Part I Non-Domestic Rating Accounts
    2. Part II Contribution
    3. Part III Distribution
26. Schedule 9 · Non-Domestic Rating: Administration
    1. Collection and recovery
    2. Information
    3. Powers of entry
    4. Access to information
27. Schedule 10 · Competition test: functions and agreements relating to buses
    1. (1) The Social Security Act 1986 shall be amended as mentioned...
    2. (2)
    3. (3)
    4. (4)
    5. (5) The following shall be inserted after section 22— “22A 1 As regards any case where a person is a member of a married or unmarried couple throughout a partic
    6. (6) The following shall be inserted after section 31— “31A 1 In relation to England and Wales, regulations shall provide that where a person is entitled to a co
    7. (7) In section 51 (regulations about claims for and payments of benefit) in subsection (1) paragraphs (j) and (u) shall be omitted.
    8. (8) The following shall be inserted after section 51— “51A 1 Regulations may provide as follows as regards any community charge benefit— a for requiring a claim
    9. (9) (1) Section 56 (legal proceedings) shall be amended as follows....
    10. (10) In section 61 (consultations on subordinate legislation) after paragraph (b) of subsection (7) there shall be inserted— “c regulations relating to communit
    11. (11)
    12. (12) In section 85 (financial provision) in subsection (1)(a) after sub-paragraph (v) there shall be inserted— “vi community charge benefit subsidy;”
28. Schedule 11 · Tribunals
    1. Part 1 The Valuation Tribunal for England
    2. Part 2 Valuation Tribunals: Wales
    3. Part 3 Procedure, orders etc
    4. Part 4 Miscellaneous
29. Schedule 12 · Amendments
    1. Part II Scotland
    2. Part I England and Wales
    3. Part III England and Wales and Scotland
30. Schedule 12A
    1. Population of area
    2. Population of part of area
31. Schedule 13 · Repeals
    1. Part I Abolition of Rates and Precepts
    2. Part II Supplementary Grants for Transport Purposes
    3. Part III London Regional Transport