Section 140 — Local Government Finance Act 1988: Separate administration in England and Wales.

Separate administration in England and Wales. 140 1 Parts III and V shall be read as applying separately, and be administered separately, in England and Wales.

2 In particular, for England and Wales respectively—

a separate central non-domestic rating lists shall be compiled and maintained ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Parts III and V shall be construed accordingly so that (for instance) references to authorities shall be read as references to those in England or Wales, as the case may be.

4 Any power conferred by this Act on the Secretary of State or the Treasury may be exercised differently for England and Wales, whether or not it is exercised separately; and this shall not prejudice the generality of sections 143(1) and 143A(2)(b) .