{
  "url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-18",
  "json_url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-18.json",
  "legislation": "ukdsi/2006/0110800524",
  "legislation_title": "The Rates (Amendment) (Northern Ireland) Order 2006",
  "legislation_url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2006",
  "path": "schedule/2/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Amend Article 39 (basis of valuation) as follows.\n(2) In paragraph (2)—\n(a) for “Articles 39A and 39B” substitute “Article 39A”;\n(b) after “net annual value” insert “or the capital value”.\n(3) In paragraph (3)—\n(a) for “Where” substitute “Subject to paragraph (4), where”;\n(b) after “net annual value” in both places where it occurs insert “or the capital value”.\n(4) After paragraph (3), add the following paragraph—\n“(4) Sub-paragraphs (b) and (c) of paragraph (3) shall not apply to orders under paragraph 7(4) or 12(3) of Part I of Schedule 12.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110800524/schedule/2/paragraph/18",
    "retrieved_at": "2026-10-30T15:19:56.874574+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."
}