{
  "url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-44",
  "json_url": "https://openlegislation.uk/draft-rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-44.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/44",
  "kind": "paragraph",
  "number": "44",
  "heading": null,
  "text": "(1) Amend paragraph 4 of Schedule 8 (incidence of rates) as follows.\n(2) In sub-paragraph (1)—\n(a) for “if the rateable value is reduced” substitute “if the amount payable by way of rates is reduced in consequence of the alteration;\n(b) for “if the rateable value is increased” substitute “if the amount payable by way of rates is increased in consequence of the alteration”;\n(c) omit the words “at the rate in the pound current for the time being”.\n(3) After sub-paragraph (1) insert the following sub-paragraph—\n“(1A) For the purposes of sub-paragraph (1)(a) the rateable value of a hereditament is altered if—\n(a) the rateable net annual value or the rateable capital value is altered;\n(b) the hereditament becomes liable, or ceases to be liable, to be valued upon an estimate of its net annual value or its capital value.”.",
  "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/44",
    "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."
}