{
  "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007",
  "json_url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007.json",
  "id": "nisr/2007/1",
  "title": "The Rates (Industrial Hereditaments) (Amendment) Order (Northern Ireland) 2007",
  "short_title": "Rates (Industrial Hereditaments) 2007",
  "long_title": "This Order provides that for the financial year beginning on 1st April 2007 the rateable net annual value of an industrial hereditament shall, where the hereditament is used wholly for industrial purposes, be 30 per cent. rather than 35 per cent. of its net annual value. This means that rates shall be chargeable on 30 per cent. rather than 35 per cent. of the hereditament’s net annual value. Where an industrial hereditament is used partly for industrial purposes, 30 per cent. rather than 35 per cent. of the net annual value apportioned by the Commissioner of Valuation for Northern Ireland or the district valuer to the occupation and use of the hereditament for industrial purposes shall be applied in computing the rateable net annual value of the hereditament for that year.",
  "citation": "S.R. 2007/1",
  "type": "nisr",
  "year": "2007",
  "number": "1",
  "version": "current",
  "date": "2007-01-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/introduction",
      "extent": null,
      "status": null,
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    },
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      "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of Schedule 7 to the Rates (Northern Ireland) Order 1977",
      "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/note",
      "extent": null,
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    }
  ],
  "has_text": true,
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      "title": "Printed copy",
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      "language": null,
      "date": "2007-12-05",
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      "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/pdf/nisr_20070001_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2007/1/pdfs/nisr_20070001_en.pdf"
    },
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      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2007-12-05",
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      "url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/pdf/nisrem_20070001_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2007/1/pdfs/nisrem_20070001_en.pdf"
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/1977/2157",
      "title": "Rates (Northern Ireland) Order 1977",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
      "provisions": [
        "article/17",
        "schedule/7/paragraph/4"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under_url": "https://openlegislation.uk/rates-industrial-hereditaments-amendment-order-northern-ireland-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/1",
    "retrieved_at": "2026-10-29T01:43:28.913762+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."
}