{
  "url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991",
  "json_url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991.json",
  "id": "uksi/1991/2924",
  "title": "The Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991",
  "short_title": "Non-Domestic Rating (Appropriate Fraction and Rateable Values) 1991",
  "long_title": "Schedule 7A to the Local Government Finance Act 1988 provides for the phasing of the gains or losses caused by the introduction of the new business rate. For hereditaments where bills were reduced by the changes, the tapering depends upon an appropriate fraction calculated in accordance with the Non-Domestic Rating (Transitional Period) (Appropriate Fraction) Order 1989. This Order in article 2 provides the figures for one element in the formula used to calculate the appropriate fraction for the financial year beginning in 1992. There are different figures, depending on the rateable value of the property, and whether it is within Greater London, elsewhere in England, or in Wales.",
  "citation": "S.I. 1991/2924",
  "type": "uksi",
  "year": "1991",
  "number": "2924",
  "version": "current",
  "date": "1991-12-20",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Appropriate fraction",
      "url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Rateable values",
      "url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "rev (saving)",
      "affected_provisions": "art.3(2)",
      "affecting": "uksi/1994/3281",
      "affecting_title": "The British Waterways Board and Telecommunications Industry (Rateable Values) Revocation Order 1994",
      "affecting_provisions": "art.2"
    },
    {
      "type": "revoked",
      "affected_provisions": "art.3(1)",
      "affecting": "uksi/1994/3285",
      "affecting_title": "The Water Undertakers (Rateable Values) Order 1994",
      "affecting_provisions": "art.4"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
      "url": "https://openlegislation.uk/local-government-finance-act-1988",
      "provisions": [
        "section/140",
        "section/143",
        "section/146",
        "schedule/6/paragraph/3",
        "schedule/5",
        "schedule/7A"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rating-appropriate-fraction-and-rateable-values-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2924",
    "retrieved_at": "2026-10-29T14:31:34.719495+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."
}