# The Rates (Amendment) (Northern Ireland) Order 2004, Note: Explanatory note


(This note is not part of the Order)
This Order amends the Rates (Northern Ireland) Order 1977 (NI 28).
Article 3 phases out the exemption from rates for industrial hereditaments. The exemption will cease altogether on 1st April 2011.
Article 4 imposes a liability to pay rates on persons entitled to possession of certain unoccupied hereditaments.
Article 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.
Article 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.
Article 7 confers a power to enter land on persons authorised by the Department of Finance and Personnel.
Article 8 provides for hardship relief in exceptional circumstances in relation to certain hereditaments.

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Source: https://www.legislation.gov.uk/ukdsi/2004/0110491335/note (the official version)
Page: https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2004/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.