# Local Government Finance Act 1988, Paragraph 17


A hereditament is exempt to the extent that it consists of property which—
(a) is intended to be occupied or used solely for the purpose of affording protection in the event of hostile attack from the air, and
(b) is not occupied or used for any other purpose.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/17 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.