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Non-Domestic Rating (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2010

S.R. 2010/37 · Made 18 February 2010

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 18th February 2010

Coming into operation 1st April 2010

The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 25A(6) of, and paragraph 1(1) to (3) of Schedule 8A to, the Rates (Northern Ireland) Order 1977f1.

Annotations to the whole text

Footnotes

f1

S.I. 1977/2157 (N.I. 28); Article 25A and Schedule 8A were inserted by Article 4 of, and Schedule 1 to, the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I. 4)); paragraph 1 of Schedule 8A was amended by Article 22 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18))

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Non-Domestic Rating (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2010 and shall come into operation on 1st April 2010.

2Amendment of the Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007

(1)

The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007f1 shall be amended in accordance with paragraphs (2) and (3).

(2)

For sub-paragraph (a) of paragraph 2 of the Schedule there shall be substituted the following sub-paragraph—

“(a)

is a company limited by guarantee within the meaning of Part I of the Companies Act 2006f2;”.

(3)

For paragraph 12 of the Schedule there shall be substituted—

“12.

The person entitled to possession of the hereditament is—

(a)

a company in administration within the meaning of paragraph 2 of Schedule B1 to the 1989 Orderf3 or is subject to an administration order made under the former administration provisions within the meaning of Article 2 of the Insolvency (2005 Order) (Transitional Provisions and Savings) Order (Northern Ireland) 2006f4; or

(b)

a company which is subject to a winding-up order made under the 1989 Order or which is being wound up voluntarily under that Order.”.

Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 18th February 2010

L.S.

Brian McClure

A senior officer of the Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

Under Article 25A of the Rates (Northern Ireland) Order 1977, as amended, rates are payable on unoccupied properties that fall within a class prescribed by Regulations. The Non-Domestic Rating (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007 (“the 2007 Regulations”) prescribe a class consisting of all non-domestic buildings or parts of buildings except those listed in the Schedule to those Regulations.

Regulation 2(2) of these Regulations updates a statutory reference in the 2007 Regulations.

Regulation 2(3) of these Regulations adds an exception to the 2007 Regulations to provide that rates will not be payable on an unoccupied property where the person entitled to possession of the property is a company in administration.