{
  "url": "https://openlegislation.uk/personal-community-charge-reduction-scheme-england-regulations-1991/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/personal-community-charge-reduction-scheme-england-regulations-1991/schedule/paragraph-2.json",
  "legislation": "uksi/1991/2807",
  "legislation_title": "The Personal Community Charge (Reduction Scheme) (England) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/personal-community-charge-reduction-scheme-england-regulations-1991",
  "path": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In the case of a hereditament which, if local non-domestic rating lists under Part III of the Act (non-domestic rating) had been in force on 31st March 1990, would have been shown in such a list as a composite hereditament on that day, “rateable value” means that value as defined in paragraph 1 but less such amount as reflects the proportion certified by the valuation officer to the charging authority for the purposes of transition to non-domestic rating under the Non-Domestic Rating (Transitional Period) Regulations 1990 as reasonably attributable to non-domestic use.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See the definition in section 64(9) of the Local Government Finance Act 1988."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1990/608, amended by S.I. 1990/2329."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2807/schedule/paragraph/2",
    "retrieved_at": "2026-10-29T14:32:42.435728+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."
}