# Local Government Finance Act 1988, Paragraph 15

Extent: E+W

(1) A hereditament is exempt to the extent that it consists of a park which—
(a) has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and
(b) is available for free and unrestricted use by members of the public.
(2) The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the Open Spaces Act 1906, and a playing field provided under the Physical Training and Recreation Act 1937.
(3) Each of the following is a relevant authority—
(aa) a Minister of the Crown or Government department or any officer or body exercising functions on behalf of the Crown,
(a) a county council,
(aa) a county borough council,
(b) a district council,
(c) a London borough council,
(d) the Common Council,
(e) the Council of the Isles of Scilly,
(f) a parish or community council, and
(g) the chairman of a parish meeting.
(4) In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/15 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.