{
  "url": "https://openlegislation.uk/non-domestic-rating-cancellation-of-backdated-liabilities-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rating-cancellation-of-backdated-liabilities-regulations-2012/introduction.json",
  "legislation": "uksi/2012/537",
  "legislation_title": "The Non-Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-cancellation-of-backdated-liabilities-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Rating And Valuation, England\nMade 27th February 2012\nLaid before Parliament 5th March 2012\nComing into force 31st March 2012\nThe Secretary of State, in exercise of the powers conferred by sections 49A(1) and 143(1) of the Local Government Finance Act 1988, makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c.41. Section 49A was inserted by section 71 of the Localism Act 2011 (c.20)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/537/introduction",
    "retrieved_at": "2026-10-29T01:40:01.125658+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."
}