{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/schedule-5/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "Subject to paragraph 6 below, where the valuation roll is altered by the addition or deletion of, or by an amendment to, an apportionment note under paragraph 2 above, or by an amendment to an apportionment note under paragraph 3 above, the alteration shall take effect from—\n(a) the date of the event by reason of which the addition, deletion or amendment is made, or\n(b) the beginning of the financial year in which the addition, deletion or amendment 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/5",
    "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."
}