{
  "url": "https://openlegislation.uk/local-government-and-rating-act-1997/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/local-government-and-rating-act-1997/schedule-2/paragraph-5.json",
  "legislation": "ukpga/1997/29",
  "legislation_title": "Local Government and Rating Act 1997",
  "legislation_url": "https://openlegislation.uk/local-government-and-rating-act-1997",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In this Schedule—\n“financial year” means the twelve months ending with 31st March,\n“non-domestic rate” is to be construed in accordance with section 7B of the Local Government (Scotland) Act 1975,\n“rateable value” is to be construed in accordance with section 6 of the Valuation and Rating (Scotland) Act 1956.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1975 c. 30."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1956 c. 60."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/29/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T09:26:08.483665+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}