Section 4: Discretionary relief
Section 4 of the Act amends section 47 of the 1988 Act which contains provisions as to when and how billing authorities may award discretionary relief. Section 47(7) of the 1988 Act provides that a billing authority can make a decision to apply section 47 no more than six months after the end of the financial year. Section 4(2) introduces a new sub-section (6A) to section 47 removing that restriction in England from the financial year beginning 1 April 2023. Section 4(3) amends the restriction in section 47(7) so that it continues to apply to Wales.