Change 1 Article Choose an article Title and introductory text 1 The charges. 2 Persons subject to personal community charge. 3 Persons subject to standard community charge. 4 Section 3: interpretation. 5 Persons subject to collective community charge. 6 Community charges register. 7 Persons subject to charges: miscellaneous. 8 Registers: miscellaneous. 9 Liability to contribute. 10 Contributions: interpretation of formula. 11 Contributions: further provisions. 12 Personal community charge. 13 Relief for students. 13A Reduced liability. 14 Standard community charge. 15 Collective community charge. 16 Joint and several liability: spouses. 17 Joint and several liability: management arrangements. 18 Discharge of liability. 19 Co-owners. 20 Contributions in aid. 21 Standard community charge: special cases. 22 Administration and penalties. 23 Appeals. 24 Appeals: preliminary steps. 25 Death. 26 Community charges registration officer. 26A Registration officer: information. 27 Default powers as to registers. 28 Default powers as to resources. 29 Rights of electoral registration officers. 30 Students. 31 Interpretation. 32 Amount for personal community charges. 33 Setting of different amounts. 34 Power to set substituted amounts. 35 Duty to set substituted amounts. 35A Section 35: interpretation. 35B Substitutions: maximum amounts. 35C Multiple substitutions. 36 Substituted amounts: supplementary. 37 Power to anticipate precept. 38 Anticipated precepts: supplementary. 39 Information. 40 Standard community charge multipliers. 41 Local rating lists :England. 41ZA Local rating lists: Wales 41A Local non-domestic rating lists for Welsh billing authorities. 42 Contents of local lists. 42A Rural settlement list. 42B Preparation and maintenance of lists. 43 Occupied hereditaments liability and reliefs. 44 Occupied hereditaments: supplementary. 44A Partly occupied hereditaments. 45 Unoccupied hereditaments: liability and reliefs. 45A Unoccupied hereditaments: zero-rating 46 Unoccupied hereditaments: supplementary. 46A Unoccupied hereditaments: new buildings. 47 Discretionary relief. 48 Discretionary relief: supplementary. 48A Discretionary relief: functions of Mayoral development corporations 49 Reduction or remission of liability. 49A Cancellation of backdated liabilities for days in years 2005 to 2010 50 Joint owners or occupiers. 51 Exemption. 52 Central rating lists for England. 52ZA Central rating lists for Wales 53 Contents of central lists. 54 Central rating: liability and reliefs. 54ZA Relief for telecommunications infrastructure 54A Postponement of compilation of Welsh lists for 2015 onwards 54AB Power to amend revaluation year: Wales 55 Alteration of lists. 56 Valuation and multipliers. 57 Special provision for 1990-95. 57A Transitional provision for 2005 onwards: England 58 Special provision for 1995 onwards. 59 Contributions in aid. 59A Local retention of non-domestic rates 60 Pooling. 61 Valuation officers. 62 Administration. 62A Recovery by taking control of goods 63 Death. 63A Disclosure of Revenue and Customs information 63B Restrictions on onward disclosure of Revenue and Customs information 63C Freedom of information 63D Disclosure of valuation information to Northern Ireland rating officials 63F Artificial non-domestic rating avoidance arrangements: introduction 63G Meaning of “advantage” 63H Meaning of “artificial” 63I Liability to non-domestic rating: local lists 63J Liability to non-domestic rating: central lists 63K Liability to non-domestic rating: notification 63L Appeals to valuation tribunal 63M Penalties 64 Hereditaments. 65 Owners and occupiers. 65A Crown property. 66 Domestic property. 66A Unoccupied hereditaments: change of state of property to be disregarded 67 Interpretation: other provisions. 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74 Levies. 74A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75 Special levies. 75A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Interpretation. 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77A Application of Chapter 2 78 Revenue support grant. 78A Requirement to specify determination in local government finance report. 79 Effect of report’s approval. 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Calculation of sums payable. 83 Payment of sums. 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84A Amending reports. 84B Calculation of sums payable under amending reports. 84C Payment of sums under amending reports. 84D Application of Chapter 3 84E Revenue support grant: Wales 84F Determination of grant 84G Local government finance reports 84H Effect of report’s approval 84J calculation of grant payable to receiving authorities 84K Payment of grant to receiving authorities 84L Amending reports 84M Recalculation of grant following amending report 84N Payment of grant following amending report 84P Information deadlines 84Q Application of this Chapter etc 85 Additional grant. 86 Effect of report’s approval. 86A Additional grant: Wales 86B Effect of additional grant report’s approval: Wales 87 Transport grants. 88 Transport grants: supplementary. 88A Council tax grants. 88B Special grants. 88C Special grants: Wales 89 Collection funds. 89A Principal councils in Wales. 90 Payments to and from collection funds. 91 General funds. 92 General funds: supplementary. 93 The City fund. 94 The City: further provisions. 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 Principal transfers between funds. 98 Other transfers between funds. 99 Regulations about funds. 100 Power to designate authorities. 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Designation of authorities. 103 Transitional years: special provisions. 104 Challenge of maximum amount. 105 Acceptance of maximum amount. 106 No challenge or acceptance. 107 Substituted calculations and precepts. 108 Failure to substitute. 109 Other financial requirements. 110 Information. 111 Interpretation. 112 Financial administration as to certain authorities. 113 Qualifications of responsible officer. 114 Functions of responsible officer as regards reports. 114A Functions of responsible officer as regards reports—local authorities operating executive arrangements 115 Authority’s duties as regards reports. 115A Duties of Mayor of London and London Assembly as regards reports. 115B Duties of executive as regards reports 116 Information about consideration of reports etc. 117 Rates and precepts: abolition. 118 Rates: power to abolish or modify. 119 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Refund of overpayments. 121 Valuation according to tone of list. 122 Rating of statutory water undertakings. 123 Rating amendments: miscellaneous. 124 Rate support grant: abolition. 125 Transport grants: abolition. 126 Variation of multipliers in supplementary reports. 127 London Regional Transport grants: amendment. 128 Levying of rates. 129 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 Social security. 136 Tribunals. 137 Amendments. 138 Judicial review. 139 Functions to be discharged only by authority. 139A Information. 140 Separate administration in England and Wales. 141 Payments to and from authorities. 141A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142 Saving for remedies. 143 Orders and regulations. 143A Orders and regulations of the Welsh Ministers 144 Interpretation: authorities. 145 Interpretation: financial years etc. 145A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 146 Interpretation: other provisions. 147 Power to make supplementary provision. 148 Finance. 149 Repeals. 150 Commencement: Scotland. 151 Extent. 152 Citation. SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 4ZA Occupied hereditaments: chargeable amount SCHEDULE 4ZB Unoccupied hereditaments: chargeable amount SCHEDULE 4A Non-Domestic Rating: New Buildings (Completion Days) SCHEDULE 5 Non-Domestic Rating: Exemption SCHEDULE 5A Central rating: chargeable amount SCHEDULE 6 Non-Domestic Rating: Valuation SCHEDULE 7 Non-Domestic Rating: Multipliers SCHEDULE 7A Non-Domestic Rating: 1990-95 SCHEDULE 7B Local retention of non-domestic rates SCHEDULE 8 Non-Domestic Rating: Pooling SCHEDULE 9 Non-Domestic Rating: Administration SCHEDULE 10 Competition test: functions and agreements relating to buses SCHEDULE 11 Tribunals SCHEDULE 12 Amendments SCHEDULE 12A SCHEDULE 13 Repeals
What to do with it
As published
63F Artificial non-domestic rating avoidance arrangements: introduction
(1) This section and sections 63G to 63M make provision in relation to Wales about counteracting advantages, in respect of liability to non-domestic rating, from artificial non-domestic rating avoidance arrangements.
(2) For the purposes of this section and sections 63G to 63M, an arrangement is an “artificial non-domestic rating avoidance arrangement” if—
(a) in consequence of the arrangement, a person obtains or will obtain an advantage in relation to non-domestic rating (see section 63G), and
(b) the arrangement is artificial (see section 63H).
(3) For the purposes of this section and sections 63G to 63M, “an arrangement” includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including—
(a) a series of arrangements, and
(b) any part or stage of an arrangement comprised of more than one part or stage.
Your wording
Your change, as a redline
63F Artificial non-domestic rating avoidance arrangements: introduction
(1) This section and sections 63G to 63M make provision in relation to Wales about counteracting advantages, in respect of liability to non-domestic rating, from artificial non-domestic rating avoidance arrangements.
(2) For the purposes of this section and sections 63G to 63M, an arrangement is an “artificial non-domestic rating avoidance arrangement” if—
(a) in consequence of the arrangement, a person obtains or will obtain an advantage in relation to non-domestic rating (see section 63G), and
(b) the arrangement is artificial (see section 63H).
(3) For the purposes of this section and sections 63G to 63M, “an arrangement” includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including—
(a) a series of arrangements, and
(b) any part or stage of an arrangement comprised of more than one part or stage.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.