Paragraph 4ZA F1
A hereditament or part of a hereditament shall be deemed not to be used for the purposes of a private dwelling if it is—
held by the Secretary of State for the purposes of armed forces accommodation; and
situated within the perimeter of a military establishment.
In this paragraph “military establishment” means an establishment used by any of Her Majesty's forces.
Annotations
Textual amendments
- F1
Sch. 5 para. 4ZA inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 41(6); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
Notes on the whole Order
Textual amendments
- F1
functions transf. SR 1999/481
Notes on Schedule 5
Modifications
- C1
Sch. 5 applied (with modifications) (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 3(3), Sch. 1 para. 1(1)(2); S.R. 2006/146, art. 2