# The New NAV List (Time of Valuation) Order (Northern Ireland) 2021, Article 2: Specification of time


1st October 2021 is the time by reference to which a net annual value to be ascribed to any hereditament in a new NAV list coming into force on 1st April 2023 is to be ascertained.

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Source: https://www.legislation.gov.uk/nisr/2021/245/article/2 (the official version)
Page: https://openlegislation.uk/new-nav-list-time-of-valuation-order-northern-ireland-2021/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.