Non-Domestic Rating (Preparation for Digital Services) Act 2019
Provision of digital etc services by HMRC: preparatory expenditure
subsection section-1-1
The Commissioners for Her Majesty's Revenue and Customs may incur expenditure in connection with digital services to be provided by the Commissioners for the purpose of facilitating the administration or payment of non-domestic rates in England.
subsection section-1-2
“Digital services” means—
level section-1-2-a
digital or information technology services, and
level section-1-2-b
services relating to the administration of services within paragraph (a).
subsection section-1-3
“Non-domestic rates” means non-domestic rates payable under Part 3 of the Local Government Finance Act 1988.
Extent and short title
subsection section-2-1
This Act extends to England and Wales only.
subsection section-2-2
This Act may be cited as the Non-Domestic Rating (Preparation for Digital Services) Act 2019.