{
  "url": "https://openlegislation.uk/financial-provisions-act-northern-ireland-2014/section-3",
  "json_url": "https://openlegislation.uk/financial-provisions-act-northern-ireland-2014/section-3.json",
  "legislation": "nia/2014/6",
  "legislation_title": "Financial Provisions Act (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/financial-provisions-act-northern-ireland-2014",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Rating of owners instead of occupiers in certain cases",
  "text": "In Article 20 of the Rates (Northern Ireland) Order 1977 (rating of owners instead of occupiers in certain cases)—\n(a) in paragraph (1)—\n(i) in sub-paragraph (a), after “hereditament” insert “ (where the hereditament does not have a net annual value and a capital value) ”;\n(ii) in sub-paragraph (b), for “£55,000” substitute “ £150,000 ”;\n(ii) in sub-paragraph (c), for head (ii) substitute—\n“(ii) its net annual value does not exceed £1,590;”;\n(b) in paragraph (1A), for the words from “both conditions” to the end of that paragraph substitute “the conditions in sub-paragraphs (b) and (c)(ii) of paragraph (1) must be satisfied, but the condition set out in sub-paragraph (c)(i) of that paragraph does not apply in relation to such a hereditament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 3 in operation at 1.4.2015 by S.R. 2014/305, art. 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2014/6/section/3",
    "retrieved_at": "2026-10-29T20:20:22.591772+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."
}