# Rates (Northern Ireland) Order 1977, Article 39A: Time by reference to which, and basis on which, valuations to be made for new NAV list

Extent: N.I.

(1) Any net annual value to be ascribed to any hereditament in a new 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 matters mentioned in paragraph (1A) were as at the time when the list comes into force.
(1A) 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/nisi/1977/2157/article/39A (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/article-39A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.