{
  "url": "https://openlegislation.uk/local-government-finance-act-1982/section-7",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1982/section-7.json",
  "legislation": "ukpga/1982/32",
  "legislation_title": "Local Government Finance Act 1982",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1982",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Interpretation and commencement of Part I.",
  "text": "(1) In this Part of this Act—\n“financial year” means a period of twelve months beginning with 1st April;\n“gross rateable value”, in relation to a rating or precepting authority, means the aggregate of the rateable values of the hereditaments in the authority’s area;\n“precepting authority” means an authority having power to issue a precept either to a rating authority or to a county council;\n“rate” means a general rate except that—\n(a)in the case of the City of London, it includes the poor rate; and\n(b)in the case of the Inner Temple and the Middle Temple, it means any rate in the nature of a general rate levied in the Inner Temple or the Middle Temple, as the case may be;\n“rating authority” means any authority having power to make a rate under section 1 of the General Rate Act 1967;\n“supplementary precept” means a precept which is issued by a precepting authority—\n(a)in respect of (or of part of) a financial year in respect of which it has already issued a precept; and\n(b)by way of addition to and not in substitution for that previous precept.\n(2) Sections 1 to 3 and 6(1) and (3) above have effect in relation to any financial year beginning on or after 1st April 1982.\n(3) Schedule 1 to this Act shall have effect in connection with the coming into force of sections 1 and 2 above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1967 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1982/32/section/7",
    "retrieved_at": "2026-10-29T10:11:05.643329+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."
}