(1) The Local Government Finance Act 1988 is amended as follows.
(2) In section 41 (local non-domestic rating lists)—
(a) in subsection (2A) (date on which English local rating lists must be compiled), in paragraph (b), after “2017” insert “ , on 1 April 2023 ” ;
(b) in subsection (5) (deadline for proposed list to be sent to billing authority), for “30 September” substitute “ 31 December ” .
(3) In section 52 (central non-domestic rating lists)—
(a) in subsection (2A) (date on which English central rating lists must be compiled), in paragraph (b), after “2017” insert “ , on 1 April 2023 ” ;
(b) in subsection (5) (deadline for proposed list to be sent to Secretary of State or Welsh Ministers), for “30 September” substitute “ 31 December ” .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .