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Section 140: Separate administration in England and Wales.

Local Government Finance Act 1988 · 1988 c. 41View on legislation.gov.uk

Part XI: Miscellaneous and General

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

In particular, for England and Wales respectively—

separate central non-domestic rating lists shall be compiled and maintained ...
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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.

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).

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.