{
  "url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-england-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-england-regulations-2023/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Local Government Finance Act 1988;\n“appropriate valuation officer”—\n(a) in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) are in force, means the central valuation officer;\n(b) in relation to any other hereditament, means the valuation officer compiling or maintaining a local non-domestic rating list in which the hereditament is shown;\n“company” has the meaning given by section 1(1) of the Companies Act 2006;\n“holding company” and “subsidiary” have the meanings given by section 1159 of the Companies Act 2006;\n“new hereditament” means a hereditament which comes into existence because—\n(a) property previously rated as a single hereditament becomes liable to be rated in parts;\n(b) property previously rated in parts becomes liable to be rated as a single hereditament;\n(c) a hereditament or any part of a hereditament becomes part of a different hereditament;\n“qualifying improvement works” has the meaning given by regulation 4;\n“qualifying period”, in relation to a hereditament, means the period mentioned in paragraph 3(1)(a) of Schedule 4ZA or in paragraph 3(2) of Schedule 5A to the Act;\n“relevant certificate” means a certificate issued under regulation 5;\n“relevant predecessor hereditament”, in relation to a new hereditament, means a hereditament in relation to which the qualifying improvement works were commenced or which includes land which formed part of that hereditament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 53(1) was amended with retrospective effect by section 139 of, and paragraph 29 of Schedule 5 to, the Local Government and Housing Act 1989 (c. 42). The Central Rating List (England) Regulations 2005 (S.I. 2005/551) were made under section 53(1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "See section 41(1) of the Local Government Finance Act 1988 (c. 41) for the meaning of “local non-domestic rating list”."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2006 c. 46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/1357/regulation/2",
    "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."
}