Local Government Finance Act 1988
Sections and provisions with full text and the judgments that cite each one.
Section 102 — Designation of authorities.
Designation of authorities. 102 1 If the Secretary of State decides under section 100 above to designate an authority he shall notify it in writing of— a his decision, b the principles determined…
Section 103 — Transitional years: special provisions.
Transitional years: special provisions. 103 1 In relation to the power to designate under section 100 above as regards the financial year beginning in 1990, that section shall have effect as if…
Section 104 — Challenge of maximum amount.
Challenge of maximum amount. 104 1 This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(a) above. 2 If the authority is a…
Section 105 — Acceptance of maximum amount.
Acceptance of maximum amount. 105 1 This section applies where a designated authority informs the Secretary of State by notice in writing under section 102(5)(b) above. 2 If the authority is a…
Section 106 — No challenge or acceptance.
No challenge or acceptance. 106 1 This section applies where the period mentioned in section 102(5) above ends without a designated authority informing the Secretary of State by notice in writing…
Section 107 — Substituted calculations and precepts.
Substituted calculations and precepts. 107 1 A charging authority which has received a notice under section 104(10), 105(2) or 106(6) above shall make substitute calculations in relation to the year…
Section 108 — Failure to substitute.
Failure to substitute. 108 1 Subsection (2) below applies if a charging authority which has received a notice under section 104(10), 105(2) or 106(6) above fails to comply with section 107(1) above…
Section 109 — Other financial requirements.
Other financial requirements. 109 1 This section applies where an order under section 104 above states in the case of an authority an amount greater than that stated in the notice under section…
Section 110 — Information.
Information. 110 1 A charging authority shall notify the Secretary of State in writing of any amount calculated by it under section 95(4) above, whether originally or by way of substitute. 2 A…
Section 111 — Interpretation.
Interpretation. 111 1 This section applies for the purposes of this Part. 2 Each of the following is a relevant authority a a county council, aa a county borough council, b a district council, bb the…
Section 112 — Financial administration as to certain authorities.
Financial administration as to certain authorities. 112 1 On and after the commencement day each authority mentioned in subsection (2) below shall make arrangements for the proper administration of…
Section 113 — Qualifications of responsible officer.
Qualifications of responsible officer. 113 1 On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section…
Section 114 — Functions of responsible officer as regards reports.
Functions of responsible officer as regards reports. 114 1 On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority…
Section 114A — Functions of responsible officer as regards reports—local authorities operating executive arrangements
Functions of responsible officer as regards reports—local authorities operating executive arrangements 114A 1 The person having responsibility under section 151 of the 1972 Act for the administration…
Section 115 — Authority’s duties as regards reports.
Authority’s duties as regards reports. 115 1 This section applies where copies of a report under section 114 above have been sent under section 114(4) above. 1A Where the report under section 114…
Section 115A — Duties of Mayor of London and London Assembly as regards reports.
Duties of Mayor of London and London Assembly as regards reports. 115A 1 This section applies where copies of a report under section 114 above by the chief finance officer of the Greater London…
Section 115B — Duties of executive as regards reports
Duties of executive as regards reports 115B 1 This section applies where copies of a report under section 114A above have been sent under section 114A(4) above. 2 The executive of the authority…
Section 116 — Information about consideration of reports etc .
Information about consideration of reports etc . 116 1 Where it is proposed to hold a meeting under section 115 above the authority’s proper officer shall as soon as is reasonably practicable notify…
Section 117 — Rates and precepts: abolition.
Rates and precepts: abolition. 117 1 The General Rate Act 1967 shall not have effect as regards any time after 31 March 1990. 2 As regards any time after 31 March 1990 the Common Council shall have…
Section 118 — Rates: power to abolish or modify.
Rates: power to abolish or modify. 118 1 This section applies as regards any body— a which is established by or under an Act, b which as regards the financial year beginning in 1989 has power…
Section 119 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 120 — Refund of overpayments.
Refund of overpayments. 120 Section 9(2) of the 1967 Act (restrictions on refund of overpayments) shall have effect, and be deemed always to have had effect, as if after paragraph (b) there were…
Section 121 — Valuation according to tone of list.
Valuation according to tone of list. 121 1 Where for the purposes of section 20 of the 1967 Act a hereditament is valued on the basis of the assumptions specified in subsection (1) of that section…
Section 122 — Rating of statutory water undertakings.
Rating of statutory water undertakings. 122 1 The following section shall be substituted for section 31 of the 1967 Act— Statutory water undertakings. 31 1 The rateable values of the hereditaments in…
Section 123 — Rating amendments: miscellaneous.
Rating amendments: miscellaneous. 123 1 This subsection applies to a proposal for an alteration of a valuation list which, if made, would have the effect of rating as a non-water hereditament of a…
Section 124 — Rate support grant: abolition.
Rate support grant: abolition. 124 1 No payments by way of rate support grant shall be made for a financial year beginning in or after 1990. 2 The Secretary of State may by order repeal any enactment…
Section 125 — Transport grants: abolition.
Transport grants: abolition. 125 Section 6(1) to (7) of the Local Government Act 1974 (supplementary grants for transport purposes) shall not have effect for a financial year beginning in or after…
Section 126 — Variation of multipliers in supplementary reports.
Variation of multipliers in supplementary reports. 126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 127 — London Regional Transport grants: amendment.
London Regional Transport grants: amendment. 127 1 No levy under section 13 of the London Regional Transport Act 1984 (contribution to expenditure on grants) shall be made in respect of any time…
Section 128 — Levying of rates.
Levying of rates. 128 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 129 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 130 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 133 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 134 — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 135 — Social security.
Social security. 135 Schedule 10 below (which amends the Social Security Act 1986 so as to make provision for benefits in respect of community charges in England and Wales and Scotland) shall have…
Section 136 — Tribunals.
Tribunals. 136 Schedule 11 below (which contains provisions about the establishment of, and other matters relating to, valuation and community charge tribunals) shall have effect.
Section 137 — Amendments.
Amendments. 137 Schedule 12 below (which contains amendments) shall have effect.
Section 138 — Judicial review.
Judicial review. 138 1 The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review. 2 The matters are— a . . . . . . . . . . . . . . . . . . . .…
Section 139 — Functions to be discharged only by authority.
Functions to be discharged only by authority. 139 1 Each of the functions of an authority mentioned in subsection (2) below shall be discharged only by the authority. 2 The functions are— a . . . . .…
Section 139A — Information.
Information. 139A 1 Subsection (2) below applies where— a the Secretary of State serves a notice on a relevant authority or relevant officer requiring it or him to supply to the Secretary of State…
Section 140 — 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…
Section 141 — Payments to and from authorities.
Payments to and from authorities. 141 1 The Secretary of State may make regulations in relation to any case where— a he is liable to pay to a receiving authority at any time an amount or amounts…
Section 141A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 141B — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Section 142 — Saving for remedies.
Saving for remedies. 142 No provision of this Act which provides an express remedy shall prejudice any remedy available to a person (apart from that provision) in respect of a failure to observe a…
Section 143 — Orders and regulations.
Orders and regulations. 143 A1 This section applies in respect of powers to make an order or regulations under this Act except where section 143A applies. 1 The power to make an order or regulations…
Section 143A — Orders and regulations of the Welsh Ministers
Orders and regulations of the Welsh Ministers 143A 1 This section applies in respect of the powers of the Welsh Ministers to make an order or regulations under this Act. 2 Any power to which this…
Section 144 — Interpretation: authorities.
Interpretation: authorities. 144 1 Each of the following is a charging authority— a a district council, b a London borough council, c the Common Council, and d the Council of the Isles of Scilly. 2 “…
Section 145 — Interpretation: financial years etc.
Interpretation: financial years etc. 145 1 Chargeable financial years are financial years beginning in 1990 and subsequent years. 2 Transitional years are financial years beginning in 1990, 1991,…
Section 145A — . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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