Paragraph 5 I1F1
Northern Ireland
Where an eligible person owns an estate in any of the land constituting the qualifying hereditament as a joint tenant or as a tenant in common, the other joint tenants or tenants in common must be eligible persons and enter into the agreement.
Annotations
Textual amendments
- F1
Regulations revoked with savings (1.4.2012 in so far as not already in operation) by The Rates (Deferment) (Revocation and Savings) Regulations (Northern Ireland) 2012 (S.R. 2012/147), reg. 3(1) (with reg. 3(2))
Commencement
- I1
Sch. 1 para. 5 in operation at 1.4.2010, see reg. 1