{
  "url": "https://openlegislation.uk/non-domestic-rating-waterways-england-regulations-2012/note",
  "json_url": "https://openlegislation.uk/non-domestic-rating-waterways-england-regulations-2012/note.json",
  "legislation": "uksi/2012/1291",
  "legislation_title": "The Non-Domestic Rating (Waterways) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-waterways-england-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations provide in relation to England that certain property occupied, or if unoccupied, owned by Canal & River Trust is to be treated as a single hereditament for the purposes of non-domestic rating. It also specifies that Canal & River Trust is to be treated as the occupier of this hereditament and that it is to be treated as situated in the area of Birmingham City Council.\nAn impact assessment for moving the inland waterways network in England and Wales to a new charity was published in February 2012 by the Department for the Environment, Food and Rural Affairs, and is available at: www.legislation.gov.uk/ukdsi/2012/9780111521045/impacts",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1291/note",
    "retrieved_at": "2026-10-29T01:31:34.316493+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."
}