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Expanded Retail Discount Guidance - GOV.UK
Apr 02, 2020 · by the Localism Act which are not funded by section 31 grants. 3. 3 As required in the NNDR3 guidance notes, the former categories of discretionary relief prior to the localism act (i.e. charitable/CASC/rural etc. top up and not for profit) should be applied first in the sequence of discretionary reliefs and, therefore, before the retail discount.
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