Finance (Local Property Tax) Act 2012 section 1

Short title and commencement

Section 1 provides the formal citation of the Act and sets out how and when it comes into operation.

• The Act is formally cited as the Finance (Local Property Tax) Act 2012.
• The Minister may bring the Act into operation by order on a day or days of their choosing.
• Different provisions of the Act may be commenced on different dates and for different purposes.
• Most of the Act came into operation on 1 January 2013, with the exception of sections 19, 20 and 21 (which deal with local adjustment factors and the power of local authority elected members to vary the basic rate).