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The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023

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In force since 2024-01-15, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation, extent, application and commencement
  3. 2 Calculation of small business non-domestic rating multiplier

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3 provisions

Title and introductory text

2023 No. 1389 Rating And Valuation, England The Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023 Made 14th December 2023 Laid before the House of Commons 15th December 2023 Coming into force 15th January 2024 The Treasury make the following Regulations in exercise of the powers conferred by paragraph A10(4)(b) of Schedule 7 to the Local Government Finance Act 1988.

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1 Citation, extent, application and commencement

(1) These Regulations may be cited as the Local Government Finance Act 1988 (Calculation of Small Business Non-Domestic Rating Multiplier) (England) Regulations 2023. (2) These Regulations extend to England and Wales and apply in relation to England only. (3) These Regulations come into force on 15th January 2024.

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2 Calculation of small business non-domestic rating multiplier

In relation to— (a) the financial year beginning on 1st April 2024, and (b) paragraph A6 of Schedule 7 to the Local Government Finance Act 1988 (calculation of small business non-domestic rating multiplier), C is specified as 123.8.

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