Statement
Exemption for buildings used as nursery grounds
subsection section-1-1
In Schedule 5 to the Local Government Finance Act 1988 (non-domestic rating: exemption), in paragraph 3 (definition of “agricultural building”), omit the “or” after paragraph (a) and after paragraph (b) insert, or
subsection section-1-2
The amendment made by subsection (1) has effect—
level section-1-2-a
in relation to England, for financial years beginning on or after 1 April 2015;
level section-1-2-b
in relation to Wales, for financial years beginning on or after 1 April 2017.
Extent, interpretation and short title
subsection section-2-1
This Act extends to England and Wales.
subsection section-2-2
In this Act “financial year” means a period of 12 months beginning with 1 April.
subsection section-2-3
This Act may be cited as the Non-Domestic Rating (Nursery Grounds) Act 2018.