{
  "url": "https://openlegislation.uk/new-nav-list-time-of-valuation-order-northern-ireland-2024/article-2",
  "json_url": "https://openlegislation.uk/new-nav-list-time-of-valuation-order-northern-ireland-2024/article-2.json",
  "legislation": "nisr/2024/2",
  "legislation_title": "The New NAV List (Time of Valuation) Order (Northern Ireland) 2024",
  "legislation_url": "https://openlegislation.uk/new-nav-list-time-of-valuation-order-northern-ireland-2024",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Specification of time",
  "text": "1st April 2024 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 2026 is to be ascertained.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in operation at 31.1.2024, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2024/2/article/2",
    "retrieved_at": "2026-10-29T00:29:55.279431+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."
}