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Changes over time for: Paragraph 2C
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No versions valid at: 01/04/1991
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Point in time view as at 01/04/1991. This version of this contains provisions that are not valid for this point in time.
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Changes to legislation:
Local Government Finance Act 1988, Paragraph 2C is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 01/04/1997
[2C(1)This paragraph applies where—E+W
(a)a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and
(b)the right is not severed from the occupation of the land.
(2)For the purposes of determining the rateable value of the hereditament under paragraph 2 above, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.
(3)In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.]
Textual Amendments
Modifications etc. (not altering text)
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