{
  "url": "https://openlegislation.uk/non-domestic-rating-preparation-for-digital-services-act-2019",
  "json_url": "https://openlegislation.uk/non-domestic-rating-preparation-for-digital-services-act-2019.json",
  "id": "ukpga/2019/19",
  "title": "Non-Domestic Rating (Preparation for Digital Services) Act 2019",
  "short_title": "Non-Domestic Rating (Preparation for Digital Services) Act 2019",
  "long_title": "An Act to make provision enabling the Commissioners for Her Majesty's Revenue and Customs to incur expenditure in connection with digital services to be provided by them for the purpose of facilitating the administration or payment of non-domestic rates in England.",
  "citation": "2019 c. 19",
  "type": "ukpga",
  "year": "2019",
  "number": "19",
  "version": "current",
  "date": "2019-07-04",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-preparation-for-digital-services-act-2019/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Provision of digital etc services by HMRC: preparatory expenditure",
      "url": "https://openlegislation.uk/non-domestic-rating-preparation-for-digital-services-act-2019/section-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/non-domestic-rating-preparation-for-digital-services-act-2019/section-2",
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      "source_url": "https://www.legislation.gov.uk/ukpga/2019/19/pdfs/ukpga_20190019_en.pdf"
    },
    {
      "title": "Explanatory Note",
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      "date": "2019-10-09",
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  "outstanding_effects": [
    {
      "type": "repealed",
      "affected_provisions": "Act",
      "affecting": "ukpga/2023/53",
      "affecting_title": "Non-Domestic Rating Act 2023",
      "affecting_provisions": "Sch. para. 55"
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rating-preparation-for-digital-services-act-2019/changes.json",
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    "source_url": "https://www.legislation.gov.uk/ukpga/2019/19",
    "retrieved_at": "2026-10-29T09:03:45.685461+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."
}