{
  "url": "https://openlegislation.uk/non-domestic-rating-material-day-for-list-alterations-regulations-1992/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-material-day-for-list-alterations-regulations-1992/note.json",
  "legislation": "uksi/1992/556",
  "legislation_title": "The Non-Domestic Rating (Material Day for List Alterations) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-material-day-for-list-alterations-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations relate to the alteration of non-domestic rating lists compiled and maintained under Part III of the Local Government Finance Act (“the 1988 Act”).\nWhen determining the rateable value of non-domestic hereditaments with a view to altering such lists, certain matters (set out in paragraph 2(7) of Schedule 6 to the 1988 Act) are required to be taken to be as they are assumed to be on the material day.\nThese Regulations contain rules for determining the material day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/556/note",
    "retrieved_at": "2026-10-29T14:26:54.091529+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."
}