OpenLegislation

Article 39A Time by reference to which, and basis on which, valuations to be made for new NAV listF8F1

Northern Ireland

(1)

Any net annual value to be ascribed to F2any hereditament in a F3new NAV list coming into force on 1st April in any year shall be ascertained by reference to such earlier time as the Department may by order subject to negative resolution specify, but on the assumption that at the time specified in the order the F4matters mentioned in paragraph (1A) were as at the time when the list comes into force.

C1(F51A)

The matters referred to in paragraph (1) are—

(a)

matters affecting the physical state or physical enjoyment of the hereditament;

(b)

the mode or category of occupation of the hereditament;

(c)

matters affecting the physical state of the locality in which the hereditament is situated; and

(d)

the use or occupation of other premises situated in the locality of the hereditament.

(2)

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

1981 NI 13

F2

Words in art. 39A(1) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 19(2)(a); S.R. 2006/464, art. 2(4)

F3

Words in art. 39A(1) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 19(2)(b); S.R. 2006/464, art. 2(4)

F4

Words in art. 39A(1) substituted (1.4.2012) by Rates (Amendment) Act (Northern Ireland) 2012 (c. 1), ss. 4(2), 7(2)

F5

Art. 39A(1A) inserted (1.4.2012) by Rates (Amendment) Act (Northern Ireland) 2012 (c. 1), ss. 4(3), 7(2)

F6

Art. 39(2)(3) repealed (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, 41, Sch. 2 para. 19(3), Sch. 3; S.R. 2006/464, art. 2(4)

F7

Art. 39A(4) repealed (14.12.2009) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 8(1), 18, 19(1), Sch. 2; S.R. 2009/375, art. 2(2), Sch. 2

F8

Words in art. 39A heading substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 19(4); S.R. 2006/464, art. 2(4)

Modifications

C1

Art. 39A(1A) modified (31.3.2022) by Non-domestic Rates Valuations (Coronavirus) Act (Northern Ireland) 2022 (c. 12), ss. 1(1), 2(1)

Notes on the whole Order

Textual amendments

F1

functions transf. SR 1999/481