{
  "url": "https://openlegislation.uk/rates-unoccupied-hereditaments-regulations-northern-ireland-2007/regulation-2",
  "json_url": "https://openlegislation.uk/rates-unoccupied-hereditaments-regulations-northern-ireland-2007/regulation-2.json",
  "legislation": "nisr/2007/30",
  "legislation_title": "The Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/rates-unoccupied-hereditaments-regulations-northern-ireland-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Liability to unoccupied rate for hereditaments with both a capital value and a net annual value",
  "text": "Where a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under Article 25A of the Rates (Northern Ireland) Order 1977 in respect of its capital value.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/30/regulation/2",
    "retrieved_at": "2026-10-29T01:43:10.346964+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."
}