Local Government Finance Act 1988

15(1)A hereditament is exempt to the extent that it consists of a park which—E+W

(a)has been provided by, or is under the management of, a relevant authority or two or more relevant authorities acting in combination, and

(b)is available for free and unrestricted use by members of the public.

(2)The reference to a park includes a reference to a recreation or pleasure ground, a public walk, an open space within the meaning of the M1Open Spaces Act 1906, and a playing field provided under the M2Physical Training and Recreation Act 1937.

(3)Each of the following is a relevant authority—

[F1(aa)a Minister of the Crown or Government department or any officer or body exercising functions on behalf of the Crown,]

(a)a county council,

[F2(aa)a county borough council,]

(b)a district council,

(c)a London borough council,

(d)the Common Council,

(e)the Council of the Isles of Scilly,

(f)a parish or community council, and

(g)the chairman of a parish meeting.

(4)In construing sub-paragraph (1)(b) above any temporary closure (at night or otherwise) shall be ignored.

Textual Amendments

F1It is provided that Sch. 5 para. 15(3)(aa) is inserted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 27; S.I. 1998/2329, art. 3(1) (with art. 3(2))

Marginal Citations