Paragraph 4 I1
Northern Ireland
An appeal under Article 54 against –
(a)
a decision of the Commissioner, under Article 49A or on appeal under Article 51, to alter or not to alter a NAV list; or
(b)
an alteration made by the Commissioner in a valuation list in consequence of such a decision,
where the appellant has, at the same time, made an appeal falling within paragraph 3 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.
Annotations
Commencement
- I1
Sch. 2 para. 4 in operation at 1.4.2007, see reg. 1