Section 12 Exemption from rates and taxes.

(1)

The Commission shall not be liable for any tax whatsoever in respect of the property in or occupation of any lands, tenements and hereditaments or in respect of any of its income.

(2)

The Commission shall, in respect of any hereditament …F1 used or occupied by the Commission, be exempt from liability for [F2 regional rate and district rate].

Subs. (3) rep. by 1972 NI 22

Annotations

Textual amendments

F1: 1972 NI 16
F2: 1977 NI 28

Notes on the whole Act

Textual amendments

F1: Ext. (hovercraft), SI 1972/971