{
  "url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-no-2-amendment-regulations-1994/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-no-2-amendment-regulations-1994/note.json",
  "legislation": "uksi/1994/3122",
  "legislation_title": "The Non-Domestic Rating (Miscellaneous Provisions) (No. 2) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-miscellaneous-provisions-no-2-amendment-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nRegulation 2 of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 specifies the percentage rate to be applied in relation to the notional cost of construction where a hereditament is valued by reference to the notional cost of constructing or providing it. Regulation 2 of these Regulations adjusts this rate in respect of hereditaments shown in a non-domestic rating list compiled on or after 1st April 1995 and substitutes a definition of “healthcare hereditament” for the definition of “hospital” for the purpose of valuing such hereditaments.\nRegulation 5 of the 1989 Regulations provides that in certain circumstances two or more hereditaments occupied by dock or harbour undertakers as operational land are to be treated as a single hereditament. These Regulations amend regulation 5 so that it extends to dock or harbour undertakings whose relevant income was £50,000 or more in the period ending on 31st March 1993.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3122/note",
    "retrieved_at": "2026-10-29T13:21:21.636050+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."
}