# The Rates (Amendment) (Northern Ireland) Order 2006, Paragraph 18


(1) Amend Article 39 (basis of valuation) as follows.
(2) In paragraph (2)—
(a) for “Articles 39A and 39B” substitute “ Article 39A ”;
(b) after “net annual value” insert “ or the capital value ”.
(3) In paragraph (3)—
(a) for “Where” substitute “ Subject to paragraph (4), where ”;
(b) after “net annual value” in both places where it occurs insert “ or the capital value ”.
(4) After paragraph (3), add the following paragraph—
“(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.”.

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Source: https://www.legislation.gov.uk/nisi/2006/2954/schedule/2/paragraph/18 (the official version)
Page: https://openlegislation.uk/rates-amendment-northern-ireland-order-2006/schedule-2/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.