{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5A/paragraph-5",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-5A/paragraph-5.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/5A/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) This paragraph applies if—\n(a) for any day in a financial year any description of hereditament is shown against a person’s name in the central non-domestic rating list in force for the year in relation to England, and\n(b) paragraphs 2 and 4 apply in relation to that description of hereditament for that day.\n(2) The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5A 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. 3(3), 19(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5A para. 5(1)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(b), 23(2)(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/5A/paragraph/5",
    "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."
}