{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-4ZB/paragraph-1",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-4ZB/paragraph-1.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/4ZB/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—\nA×MC\n(2) But—\n(a) the appropriate national authority may by regulations provide that sub-paragraph (1) has effect as if the following formula were substituted—\nA×MC×N\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4ZB inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 2(4), 19(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4ZB para. 1(1) substituted for Sch. 4ZB para. 1(1)(a)(b) (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(3)(a), 23(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4ZB para. 1(2)(a) substituted (1.4.2025) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(3)(b)(i), 23(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 4ZB para. 1(2)(b) omitted (1.4.2025) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), ss. 11(3)(b)(ii), 23(3)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/4ZB/paragraph/1",
    "retrieved_at": "2026-10-29T09:47:47.629286+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."
}