{
  "url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023",
  "json_url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023.json",
  "id": "uksi/2023/240",
  "title": "The Valuation for Rating (Coronavirus) (England) Regulations 2023",
  "short_title": "Valuation for Rating (Coronavirus) 2023",
  "long_title": "These Regulations – which apply to a rating list compiled on 1st April 2023 for England – specify assumptions that are to be made when applying the provisions of sub-paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Local Government Finance Act 1988 (“the 1988 Act”).",
  "citation": "S.I. 2023/240",
  "type": "uksi",
  "year": "2023",
  "number": "240",
  "version": "current",
  "date": "2023-02-27",
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      "heading": "Valuation of hereditaments and severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2)",
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      "extent": null,
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      "date": "2023-03-02",
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      "source_url": "https://www.legislation.gov.uk/uksi/2023/240/pdfs/uksi_20230240_en.pdf"
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  "made_under": [
    {
      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
      "url": "https://openlegislation.uk/local-government-finance-act-1988",
      "provisions": [
        "section/143",
        "schedule/6/paragraph/2"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023/instruments.json",
  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2023/240",
    "retrieved_at": "2026-10-28T21:48:39.617672+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."
}