{
  "url": "https://openlegislation.uk/local-government-finance-and-valuation-act-1991-repealed-141993/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/local-government-finance-and-valuation-act-1991-repealed-141993/schedule/paragraph-2.json",
  "legislation": "ukpga/1991/51",
  "legislation_title": "Local Government Finance and Valuation Act 1991 (repealed 1.4.1993)",
  "legislation_url": "https://openlegislation.uk/local-government-finance-and-valuation-act-1991-repealed-141993",
  "path": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "Subject to the following provisions of this Schedule, domestic property is any property which—\n(a) by virtue of the definition of hereditament in section 115(1) of the General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; and\n(b) is not for the time being shown or required to be shown in a local non-domestic rating list or a central non-domestic rating list in force for the year beginning on 1st April 1991; and\n(c) is not for the time being exempt from local non-domestic rating for the purposes of Part III of the 1988 Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1967 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/51/schedule/paragraph/2",
    "retrieved_at": "2026-10-29T09:36:57.405771+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."
}