{
  "url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-3",
  "json_url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-3.json",
  "legislation": "uksi/2013/463",
  "legislation_title": "The Tax Law Rewrite Acts (Amendment) Order 2013",
  "legislation_url": "https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Local Government Finance Act 1988",
  "text": "In section 45A(3)(a) of the Local Government Finance Act 1988 (unoccupied hereditaments: zero-rating), for “Schedule 18 to the Finance Act 2002” substitute “Chapter 9 of Part 13 of the Corporation Tax Act 2010”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 41. Section 45A was inserted into the Local Government Finance Act 1988 by section 1(2) of the Rating (Empty Properties) Act 2007 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2002 c. 23. Schedule 18 was repealed by Part 1 of Schedule 3 to the Corporation Tax Act 2010."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/463/article/3",
    "retrieved_at": "2026-10-29T01:02:35.462803+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."
}