# Rates (Northern Ireland) Order 1977, Paragraph 1


Where a right to use land for the purpose of exhibiting advertisements is a separate hereditament from the land, in estimating the net annual value of the land account shall not be taken of any value or, as the case may be, of any increased value arising from the use of the land for the purpose of exhibiting advertisements in accordance with that right.

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/12/part/V/paragraph/1 (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-12/part-V/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.