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

• Citation: 2019 c. 19
• Sections: 2

Section 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.

Section 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.