{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-5/paragraph-4",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-5/paragraph-4.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "schedule/5/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Where an apportionment note is included under paragraph 1 above as part of an entry relating to any land and heritages in the valuation roll, the note shall take effect from—\n(a) the date when the lands and heritages to which the entry relates come into existence or occupancy; or\n(b) the beginning of the financial year in which the entry is made,\nwhichever is the later.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/schedule/5/paragraph/4",
    "retrieved_at": "2026-10-29T09:36:10.132114+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."
}