# Local Government Finance Act 1988, Paragraph 13


(1) A hereditament is exempt to the extent that it consists of any of the following—
(a) a sewer;
(b) an accessory belonging to a sewer.
(2) “Sewer” has the meaning given by section 343 of the Public Health Act 1936.
(3) “Accessory” means a manhole, ventilating shaft, pumping station, pump or other accessory.
(4) The appropriate national authority may by order repeal sub-paragraphs (1) to (3) above.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/13 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.