{
  "url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2004/note",
  "json_url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2004/note.json",
  "legislation": "ukdsi/2004/0110491335",
  "legislation_title": "The Rates (Amendment) (Northern Ireland) Order 2004",
  "legislation_url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Rates (Northern Ireland) Order 1977 (NI 28).\nArticle 3 phases out the exemption from rates for industrial hereditaments. The exemption will cease altogether on 1st April 2011.\nArticle 4 imposes a liability to pay rates on persons entitled to possession of certain unoccupied hereditaments.\nArticle 5 makes provision for determining the date when a new building is deemed to be completed (if not completed) and other provisions relating to new buildings.\nArticle 6 permits the Department of Finance and Personnel to serve notices on a range of people requiring them to provide information where the name and address of the persons entitled to possession of certain unoccupied hereditaments are unknown to that Department.\nArticle 7 confers a power to enter land on persons authorised by the Department of Finance and Personnel.\nArticle 8 provides for hardship relief in exceptional circumstances in relation to certain hereditaments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110491335/note",
    "retrieved_at": "2026-10-30T15:24:06.693801+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."
}