{
  "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000",
  "json_url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000.json",
  "id": "wsi/2000/1097",
  "title": "The Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000",
  "short_title": "Valuation for Rating (Plant and Machinery) 2000",
  "long_title": "These Regulations revoke, with effect from 1st April 2000, the Valuation for Rating (Plant and Machinery) Regulations 1994 and replace them with provisions reflecting recommendations contained in the Report of the Expert Advisory Committee chaired by Mr Derek Wood CBE QC (Cm 4283). The Committee reviewed the rating of plant and machinery with a view to updating and harmonising it throughout the United Kingdom. The Regulations, which apply to Wales only, specify the plant and machinery which is to be assumed from 1st April 2000 to be part of a hereditament for the purposes of valuation for non-domestic rating.",
  "citation": "W.S.I. 2000/1097",
  "type": "wsi",
  "year": "2000",
  "number": "1097",
  "version": "current",
  "date": "2000-03-31",
  "revised": true,
  "valid_from": "2024-11-16",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/introduction",
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      "status": null,
      "parent": null
    },
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      "heading": "Application, citation and commencement",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/regulation-1",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Prescribed assumptions as to plant and machinery",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/regulation-2",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2A",
      "kind": "regulation",
      "number": "2A",
      "heading": "Prescribed assumptions as to plant and machinery: valuation for 1st April 2010 and subsequent days",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/regulation-2A",
      "extent": null,
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    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Supply of written particulars",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/regulation-3",
      "extent": "E+W",
      "status": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Revocation and savings",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/regulation-4",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/signature",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "CLASSES OF PLANT AND MACHINERY TO BE ASSUMED TO BE PART OF THE HEREDITAMENT",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/schedule",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/note",
      "extent": "E+W",
      "status": null,
      "parent": null
    }
  ],
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      "title": "Printed copy",
      "main": true,
      "language": "Mixed",
      "date": "2008-11-18",
      "size": 95820,
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/pdf/wsi_20001097_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/wsi/2000/1097/pdfs/wsi_20001097_mi.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
      "url": "https://openlegislation.uk/local-government-finance-act-1988",
      "provisions": [
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  "changes_made_to": 4,
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  "changes_made_by": 1,
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  "instruments_made_under_url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-wales-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2000/1097",
    "retrieved_at": "2026-10-29T00:19:03.517377+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."
}