Local Government (Financial Provisions) Act, 1983

Determination and making of rates by local authorities in local financial years to which they relate.

1.—(1) For the avoidance of doubt, it is hereby declared that, notwithstanding anything in section 29 of the Local Government Act, 1946 , the power of a local authority to determine and make a rate, or a rate in the pound, shall be validly and effectually exercisable at any time in the local financial year to which the rate, or the rate in the pound, so determined or made relates.

(2) As well as applying to a rate, or a rate in the pound, determined and made after the passing of this Act, subsection (1) of this section also applies, and shall be deemed always to have applied, to rates determined and made before such passing and on or after the passing of the Local Government (Financial Provisions) Act, 1978 .