Paragraph 3

Where any land is used temporarily or permanently—

(a)

for the exhibition of advertisements; or

(b)

for the erection thereon or attachment thereto of any structure used for the exhibition of advertisements;

and the land—

(i)

is not so used under a right which is a separate hereditament from the land; and

(ii)

F1either is occupied for any other purpose and rateable in respect thereof or is not so occupied and but for that use would be rateable under Article 25A;

the net annual value of the hereditament comprised of or including the land shall be so estimated as to include the increased value arising from that use.

Annotations

Textual amendments

F1: 2004 NI 4

Notes on the whole Order

Textual amendments

F1: functions transf. SR 1999/481