{
  "url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023/regulation-2",
  "json_url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023/regulation-2.json",
  "legislation": "uksi/2023/240",
  "legislation_title": "The Valuation for Rating (Coronavirus) (England) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/valuation-for-rating-coronavirus-england-regulations-2023",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“1988 Act” means the Local Government Finance Act 1988;\n“public authority” includes any person exercising functions of a public nature;\n“rating list” means a local non-domestic rating list or central non-domestic rating list;\n“relevant determination” means a determination as to the rateable value of a hereditament to which regulation 3 applies for any day on or after 1st April 2023 for the purposes of altering a rating list, except to the extent that the determination concerns whether a hereditament or some part of a hereditament—\n(a) is or is not domestic property, or\n(b) is or is not exempt from local non-domestic rating under Schedule 5 to the 1988 Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "See section 64 of the 1988 Act for the definition of a “hereditament”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/240/regulation/2",
    "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."
}