{
  "url": "https://openlegislation.uk/non-domestic-rating-alteration-of-lists-and-appeals-amendment-england-regulations-2003/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-alteration-of-lists-and-appeals-amendment-england-regulations-2003/note.json",
  "legislation": "uksi/2003/1999",
  "legislation_title": "The Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-alteration-of-lists-and-appeals-amendment-england-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 govern the alteration of non-domestic rating lists and the appeals in relation to such alterations.\nThese Regulations provide for a new time limit for making a proposal against an entry in the local rating lists compiled on 1st April 1995, where the list for 31st March 2000 is inaccurate because it did not show the merger or split of hereditaments. The Regulations also specify the time from which alterations made pursuant to such proposals are to have effect. (Regulation 2(b), (c), (d), (e) and (i)).\nThese Regulations also re-open the rating lists compiled on 1st April 1995 in order to allow a valuation officer to reduce the rateable value shown in the list for a hereditament for 31st March 2000 in certain circumstances and makes a number of consequential amendments for this purpose. (Regulation 2(a), (f), (g) and (h)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1999/note",
    "retrieved_at": "2026-10-29T06:09:04.098455+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."
}