# Rates (Northern Ireland) Order 1977, 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) 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;
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.

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/12/part/V/paragraph/3 (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-12/part-V/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.