# The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021, Regulation 4: Treatment of mixed hereditaments


In any case where a hereditament has both a net annual value and a capital value, regulation 3 shall apply as if a reference to any amount payable on account of a rate on a specified hereditament is a reference to the net annual value of the hereditament.

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Source: https://www.legislation.gov.uk/nisr/2021/116/regulation/4 (the official version)
Page: https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.