{
  "url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989",
  "json_url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989.json",
  "id": "uksi/1989/2476",
  "title": "The Non-Domestic Rating (Transitional Period) (Appropriate Fraction) Order 1989",
  "short_title": "Non-Domestic Rating (Transitional Period) (Appropriate Fraction) 1989",
  "long_title": "The Local Government Finance Act 1988 introduces with effect from 1st April 1990 a new business rate, which replaces the general rate insofar as concerns business property. Schedule 7A to the Act provides for the phasing of the gains or losses occasioned by this and by the revaluation of business property for 1990. When the conditions set out in the Schedule are satisfied, the gains and losses are phased over a period of up to 5 years. The taper of the phasing depends upon the “appropriate fraction” which is applied annually to the base liability.",
  "citation": "S.I. 1989/2476",
  "type": "uksi",
  "year": "1989",
  "number": "2476",
  "version": "current",
  "date": "1989-12-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Rules for calculation of appropriate fraction",
      "url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 153884,
      "url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/pdf/uksi_19892476_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1989/2476/pdfs/uksi_19892476_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "modified",
      "affected_provisions": "art. 2",
      "affecting": "uksi/1990/608",
      "affecting_title": "The Non-Domestic Rating (Transitional Period) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "art.2(1)",
      "affecting": "uksi/1991/2924",
      "affecting_title": "The Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
      "affected_provisions": "art.2(4A)",
      "affecting": "uksi/1991/2924",
      "affecting_title": "The Non-Domestic Rating (Appropriate Fraction and Rateable Values) Order 1991",
      "affecting_provisions": null
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
      "url": "https://openlegislation.uk/local-government-finance-act-1988",
      "provisions": [
        "section/143",
        "schedule/7A/paragraph/5"
      ]
    }
  ],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rating-transitional-period-appropriate-fraction-order-1989/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2476",
    "retrieved_at": "2026-10-29T15:30:08.214496+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."
}