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Non-Domestic Rating (Preparation for Digital Services) Act 2019

2019 CHAPTER 19

An Act to make provision enabling the Commissioners for Her Majesty's Revenue and Customs to incur expenditure in connection with digital services to be provided by them for the purpose of facilitating the administration or payment of non-domestic rates in England.

[4th July 2019]

B e it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

1 Provision of digital etc services by HMRC: preparatory expenditure

(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.

(2) “ Digital services ” means—

(a) digital or information technology services, and

(b) services relating to the administration of services within paragraph (a).

(3) “ Non-domestic rates ” means non-domestic rates payable under Part 3 of the Local Government Finance Act 1988 .

2 Extent and short title

(1) This Act extends to England and Wales only.

(2) This Act may be cited as the Non-Domestic Rating (Preparation for Digital Services) Act 2019.

Status: Non-Domestic Rating (Preparation for Digital Services) Act 2019 is up to date with all changes known to be in force on or before 09 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Non-Domestic Rating (Preparation for Digital Services) Act 2019 (2019/19)
Version from: 4 July 2019

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
Defined Term Section/Article ID Scope of Application
Digital services s. 1 def_840d37478d
Non-domestic rates s. 1 def_c126520577

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

Contains public sector information licensed under the Open Government Licence v3.0.