71 Cancellation of liability to backdated non-domestic rates
Localism Act 2011 (2011 c 20) | Legislation

71  Cancellation of liability to backdated non-domestic rates

After section 49 of the Local Government Finance Act 1988 insert—

“49A Cancellation of backdated liabilities for days in years 2005 to 2010

(1)     The Secretary of State may by regulations provide that, in a prescribed case, the chargeable amount under section 43 or 45 for a hereditament in England for a chargeable day is

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