{
  "url": "https://openlegislation.uk/rates-social-sector-value-regulations-northern-ireland-2007/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/rates-social-sector-value-regulations-northern-ireland-2007/schedule-2/paragraph-4.json",
  "legislation": "nisr/2007/86",
  "legislation_title": "The Rates (Social Sector Value) Regulations (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/rates-social-sector-value-regulations-northern-ireland-2007",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Subject to sub-paragraph (2), a hereditament which is distinguished in the capital value list as exempt to any extent from rates.\n(2) Sub-paragraph (1) shall not apply where the social sector value of the hereditament would be less than its rateable capital value.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 4 in operation at 1.4.2007, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/86/schedule/2/paragraph/4",
    "retrieved_at": "2026-10-29T01:42:36.973664+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."
}