{
  "url": "https://openlegislation.uk/non-domestic-rating-act-1992/section-1",
  "json_url": "https://openlegislation.uk/non-domestic-rating-act-1992/section-1.json",
  "legislation": "ukpga/1992/46",
  "legislation_title": "Non-Domestic Rating Act 1992",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-act-1992",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Defined hereditaments.",
  "text": "In Schedule 7A (non-domestic rating: 1990 to 1995) to the Local Government Finance Act 1988 (“the 1988 Act”), paragraph 2 (definitions) shall have effect in relation to transitional days falling after 10th March 1992 as if—\n(a) in sub-paragraph (5), for the words from “who is” to the end there were substituted the words “ who was a qualifying person in relation to the hereditament as regards 10 March 1992 was also a person to whom sub-paragraph (6) or (7) below applied ”; and\n(b) in sub-paragraphs (6) and (7), for the words “the transitional day” there were substituted the words “ 10 March 1992 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 41."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 wholly in force at 16.7.1992 see s. 10(2) and S.I. 1992/1642, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/46/section/1",
    "retrieved_at": "2026-10-29T09:35:39.679893+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."
}