{
  "url": "https://openlegislation.uk/rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-18",
  "json_url": "https://openlegislation.uk/rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-18.json",
  "legislation": "nisi/2006/2954",
  "legislation_title": "The Rates (Amendment) (Northern Ireland) Order 2006",
  "legislation_url": "https://openlegislation.uk/rates-amendment-northern-ireland-order-2006",
  "path": "schedule/2/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) Amend Article 39 (basis of valuation) as follows.\n(2) In paragraph (2)—\n(a) for “Articles 39A and 39B” substitute “ Article 39A ”;\n(b) after “net annual value” insert “ or the capital value ”.\n(3) In paragraph (3)—\n(a) for “Where” substitute “ Subject to paragraph (4), where ”;\n(b) after “net annual value” in both places where it occurs insert “ or the capital value ”.\n(4) After paragraph (3), add the following paragraph—\n“(4) Sub-paragraphs (b) and (c) of paragraph (3) shall not apply to orders under paragraph 7(4) or 12(3) of Part I of Schedule 12.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 18 wholly in operation at 1.4.2007; Sch. 2 para. 18 not in operation at date of making see art. 1(3); Sch. 2 para. 18(1)(2)(b)(3)(4) in operation at 1.12.2006 by S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.); Sch. 2 para. 18 in operation at 1.4.2007 in so far as not already in operation by S.R. 2006/464, art. 2(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/2006/2954/schedule/2/paragraph/18",
    "retrieved_at": "2026-10-29T04:39:20.162202+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."
}