{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-9/paragraph-5B",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/schedule-9/paragraph-5B.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "schedule/9/paragraph/5B",
  "kind": "paragraph",
  "number": "5B",
  "heading": null,
  "text": "A valuation officer or, as the case may be, billing authority may mitigate or remit any penalty imposed under paragraph 5A above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 paras. 5A-5H inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(4), 128(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 9 para. 5B inserted (1.4.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 151(4), 175(4)(a)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 9 paras. 5A-5E power to apply (with modifications) conferred (16.7.2014 for E. for specified purposes, 2.12.2014 for E. in so far as not already in force) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 2 para. 8(2)(c) (with s. 31); S.I. 2014/1860, art. 2; S.I. 2014/3200, art. 2"
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/schedule/9/paragraph/5B",
    "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."
}