{
  "url": "https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-37",
  "json_url": "https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-37.json",
  "legislation": "ukpga/2023/53",
  "legislation_title": "Non-Domestic Rating Act 2023",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-act-2023",
  "path": "schedule/paragraph/37",
  "kind": "paragraph",
  "number": "37",
  "heading": null,
  "text": "In section 67 (interpretation: other provisions)—\n(a) after subsection (8) insert—\n“(8A) In relation to England—\n(a) any reference to a hereditament required to be shown for a day in a central non-domestic rating list includes a reference to a hereditament which on that day falls within a description required to be shown for the day in the list, and\n(b) a hereditament is to be treated as shown in a central non-domestic rating list for a day if on that day—\n(i) it falls within a description of hereditament shown for the day in the list in relation to a person, and\n(ii) it is occupied or (if unoccupied) owned by that person.\n(8B) In relation to England, a hereditament falls within a description or class on a particular day if (and only if) it falls within the description or class immediately before the day ends.”;\n(b) in subsection (9), at the beginning insert “In relation to Wales,”;\n(c) in subsection (12), after “non-domestic rate,” insert “or prevent a person or description of hereditament being shown in a list by virtue of a direction under section 52A,”.",
  "extent": "E+W",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 37 not in force at Royal Assent, see s. 19(6)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024"
    },
    {
      "type": "omitted",
      "affecting": "asc/2024/6",
      "affecting_title": "Local Government Finance (Wales) Act 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/37",
    "retrieved_at": "2026-10-29T08:50:43.080617+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."
}