{
  "url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2004/schedule-3/paragraph-10",
  "json_url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2004/schedule-3/paragraph-10.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": "schedule/3/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Schedule 12 (basis of valuation) shall be amended as follows.\n(2) In Part III (hereditaments containing plant or machinery), in paragraph 5, after “occupier of” insert “, or person chargeable to rates under Article 25A in respect of,”.\n(3) In Part V (land used for exhibiting advertisements)—\n(a) at the end of paragraph 2 add “unless but for that use it would be rateable under Article 25A”;\n(b) in paragraph 3(ii)—\n(i) at the beginning insert “either”;\n(ii) at the end add “or is not so occupied and but for that use would be rateable under Article 25A”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110491335/schedule/3/paragraph/10",
    "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."
}