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The New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 2000

S.R. 2000/342 · Made 8 November 2000

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

RATES

Made 8th November 2000

Coming into operation 1st April 2001

The Department of Finance and Personnelf1, in exercise of the powers conferred on it by Article 39A of the Rates (Northern Ireland) Order 1977f2 and of every other power enabling it in that behalf, hereby makes the following Order:—

Annotations to the whole text

Footnotes

f1

Formerly the Department of Finance. See S.I. 1982/338 (N.I. 6) Article 3

f2

S.I. 1977/2157 (N.I. 28); Article 39A was inserted by Article 7 of the Local Government, Planning and Land (Northern Ireland) Order 1981, S.I. 1981/437 (N.I. 13)

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Specification of class of hereditaments
  4. 4Specification of time
  5. Signature
  6. Explanatory note

1Citation and commencement

This Order may be cited as the New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 2000 and shall come into operation on 1st April 2001.

2Interpretation

In this Order—

  • “the principal Order” means the Rates (Northern Ireland) Order 1977;

  • “new valuation list” means a valuation list coming into force on 1st April 2003;

  • “dwelling-house” has the same meaning as in Article 4 of, and Schedule 5f1 to, the principal Order;

  • “private garage” and “private storage premises” have the same meanings as in Article 27(6)f2 of the principal Order.

3Specification of class of hereditaments

(1)

All hereditaments other than dwelling-houses, private garages and private storage premises are specified hereditaments in relation to a new valuation list.

(2)

For the purposes of paragraph (1), a hereditament that is not in use shall be treated as a dwelling-house, a private garage or private storage premises if it appears that, when next in use, it will be a hereditament of that description.

4Specification of time

1st April 2001 is the time by reference to which a net annual value to be ascribed to a specified hereditament in a new valuation list is to be ascertained.

Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 8th November 2000.

L.S.

Brian Delaney

A senior officer of the

Department of Finance and Personnel

Explanatory note

(This note is not part of the Order.)

This Order:—

(a)

specifies 1st April 2001 as the time by reference to which net annual values are to be ascertained for the purposes of a new valuation list coming into force on 1st April 2003; and

(b)

specifies hereditaments other than dwelling-houses, private garages and private storage premises as the class of hereditaments to be revalued.