{
  "url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-england-regulations-2023/introduction",
  "json_url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-england-regulations-2023/introduction.json",
  "legislation": "uksi/2023/1357",
  "legislation_title": "The Non-Domestic Rating (Improvement Relief) (England) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-england-regulations-2023",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Rating And Valuation, England\nMade 11th December 2023\nLaid before Parliament 14th December 2023\nComing into force 1st April 2024\nThe Secretary of State makes these Regulations in exercise of the powers conferred by section 143(1) and (2) of, and paragraphs 3(1)(b) and (2) and 10(7) and (8) of Schedule 4ZA and paragraphs 3(1)(c)(ii) and (3) and 6(6) and (7) of Schedule 5A to, the Local Government Finance Act 1988 and section 17(2) of the Non-Domestic Rating Act 2023.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 41. Schedules 4ZA and 5A were inserted by sections 1 and 3 of the Non-Domestic Rating Act 2023 (c. 53). See paragraph 11 of Schedule 4ZA and paragraph 7 of Schedule 5A for the definition of “the appropriate national authority”. See section 146(6) for the definition of “prescribed”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2023 c. 53. See section 17(3) for the definition of “the appropriate national authority”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1357/introduction",
    "retrieved_at": "2026-10-28T21:37:13.111602+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."
}