{
  "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-12/part-V/paragraph-3",
  "json_url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-12/part-V/paragraph-3.json",
  "legislation": "nisi/1977/2157",
  "legislation_title": "Rates (Northern Ireland) Order 1977",
  "legislation_url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
  "path": "schedule/12/part/V/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Where any land is used temporarily or permanently—\n(a) for the exhibition of advertisements; or\n(b) for the erection thereon or attachment thereto of any structure used for the exhibition of advertisements;\nand the land—\n(i) is not so used under a right which is a separate hereditament from the land; and\n(ii) either 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;\nthe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "2004 NI 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1977/2157/schedule/12/part/V/paragraph/3",
    "retrieved_at": "2026-10-29T04:53:19.076889+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."
}