{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-13",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-13.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/5/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) A hereditament is exempt to the extent that it consists of any of the following—\n(a) a sewer;\n(b) an accessory belonging to a sewer.\n(2) “Sewer” has the meaning given by section 343 of the Public Health Act 1936.\n(3) “Accessory” means a manhole, ventilating shaft, pumping station, pump or other accessory.\n(4) The appropriate national authority may by order repeal sub-paragraphs (1) to (3) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 5 para. 13(4) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(20)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1936 c. 49."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ukpga/2003/26",
      "affecting_title": "Local Government Act 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/13",
    "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."
}