# The New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 2000, Article 4: Specification 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.

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Source: https://www.legislation.gov.uk/nisr/2000/342/article/4 (the official version)
Page: https://openlegislation.uk/new-valuation-list-time-and-class-of-hereditaments-order-northern-ireland-2000/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.