<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd"><act name="ukpga"><meta><identification source="#"><FRBRWork><FRBRthis value="http://www.legislation.gov.uk/id/ukpga/1971/39"/><FRBRuri value="http://www.legislation.gov.uk/id/ukpga/1971/39"/><FRBRdate date="1971-05-27" name="enacted"/><FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/><FRBRcountry value="GB-UKM"/><FRBRnumber value="39"/><FRBRname value="1971 c. 39"/><FRBRprescriptive value="true"/></FRBRWork><FRBRExpression><FRBRthis value="http://www.legislation.gov.uk/ukpga/1971/39/1991-02-01"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/1971/39/1991-02-01"/><FRBRdate date="1991-02-01" name="validFrom"/><FRBRauthor href="#"/><FRBRlanguage language="eng"/></FRBRExpression><FRBRManifestation><FRBRthis value="http://www.legislation.gov.uk/ukpga/1971/39/1991-02-01/data.akn"/><FRBRuri value="http://www.legislation.gov.uk/ukpga/1971/39/1991-02-01/data.akn"/><FRBRdate date="2026-08-12+01:00" name="transform"/><FRBRauthor href="http://www.legislation.gov.uk"/><FRBRformat value="application/akn+xml"/></FRBRManifestation></identification><lifecycle source="#"><eventRef refersTo="#enactment" date="1971-05-27" eId="date-enacted" source="#"/></lifecycle><analysis source="#"><restrictions source="#"><restriction refersTo="#extent-e+w+s" type="jurisdiction"/></restrictions><otherAnalysis source=""><uk:commentary href="#section-14" refersTo="#c817858"/></otherAnalysis></analysis><references source="#"><TLCEvent eId="enactment" href="" showAs="EnactmentDate"/><TLCLocation eId="extent-e+w+s" href="/ontology/jurisdictions/uk.EnglandWalesScotland" showAs="E+W+S"/></references><notes source="#"><note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c817858" marker="F1"><p><rref eId="c00003" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1971/39/section/1" upTo="http://www.legislation.gov.uk/id/ukpga/1971/39/section/4">Ss. 1–4</rref> repealed (subject to the savings in <ref eId="c00004" href="http://www.legislation.gov.uk/id/uksi/1990/777">S.I. 1990/777</ref>, <ref eId="c00005" class="subref" href="http://www.legislation.gov.uk/id/uksi/1990/777/regulation/4">reg. 4</ref>, <ref eId="c00006" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1990/777/schedule/2">Sch. 2</ref>) by <ref eId="c00007" href="http://www.legislation.gov.uk/id/ukpga/1988/41">Local Government Finance Act 1988 (c. 41, SIF 81:1; 103:2)</ref>, <ref eId="c00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1988/41/section/149">s. 149</ref>, <ref eId="c00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/1988/41/schedule/13/part/I">Sch. 13 Pt. I</ref></p></note></notes><proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#"><dc:identifier>http://www.legislation.gov.uk/ukpga/1971/39/section/14</dc:identifier><dc:title>Rating Act 1971</dc:title><dc:description>An Act to extend the provisions relating to the exemption from rating of land and buildings used in connection with agriculture.</dc:description><dc:date>1975-06-01</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2011-05-26</dc:modified><dct:valid>1991-02-01</dct:valid><ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1971"/><ukm:Number Value="39"/><ukm:EnactmentDate Date="1971-05-27"/></ukm:PrimaryMetadata><ukm:Alternatives><ukm:Alternative Date="2025-03-20" Size="554792" URI="http://www.legislation.gov.uk/ukpga/1971/39/pdfs/ukpga_19710039_en.pdf" Print="true"/></ukm:Alternatives><ukm:Statistics><ukm:TotalParagraphs Value="8"/><ukm:BodyParagraphs Value="8"/><ukm:ScheduleParagraphs Value="0"/><ukm:AttachmentParagraphs Value="0"/><ukm:TotalImages Value="0"/></ukm:Statistics></proprietary></meta><body><part eId="part-I"><num>Part I</num><section eId="section-14" uk:target="true"><num>1–4</num><heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <noteRef href="#c817858" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/></heading><content><p/></content></section></part></body></act></akomaNtoso>