{
  "url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-wales-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-wales-regulations-2023/regulation-2.json",
  "legislation": "wsi/2023/1354",
  "legislation_title": "The Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-improvement-relief-wales-regulations-2023",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” (“y Ddeddf”) means the Local Government Finance Act 1988;\n“appropriate valuation officer” (“swyddog prisio priodol”) —\n(a)in relation to a hereditament in respect of which regulations under section 53(1) of the Act (contents of central lists) apply, means the central valuation officer;\n(b)in relation to any other hereditament, means the valuation officer compiling or maintaining a local list in which the hereditament is shown;\n“central list” (“rhestr ganolog”) means a list compiled and maintained in accordance with section 52ZA of the Act;\n“chargeable day” (“diwrnod y codir swm ynglŷn ag ef”), in relation to an occupied hereditament on a local list, has the meaning given by section 43(3) of the Act, and, in relation to a hereditament on the central list, has the meaning given by section 54(3) of the Act;\n“list” (“rhestr”) means a local or central list;\n“local list” (“rhestr leol”) means a list compiled and maintained in accordance with section 41ZA of the Act;\n“new hereditament” (“hereditament newydd”) 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” (“gwaith gwella cymhwysol”) has the meaning given in regulation 4;\n“qualifying period” (“cyfnod cymhwysol”), 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” (“tystysgrif berthnasol”) means a certificate issued under regulation 5(1);\n“relevant predecessor hereditament” (“hereditament rhagflaenol perthnasol”), 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": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 substituted (16.11.2024) by The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024 (S.I. 2024/998), regs. 1(3), 21(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 substituted (16.11.2024) by The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024 (S.I. 2024/998), regs. 1(3), 21(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.4.2024, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 53(1) was amended by section 139 of, and paragraph 29 of Schedule 5 to, the Local Government and Housing Act 1989 (c. 42.)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2023/1354/regulation/2",
    "retrieved_at": "2026-10-28T23:02:09.251963+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."
}