OpenLegislation

Paragraph 5

Northern Ireland

In F1paragraphs 1 to 4ZA—

F2(a)

“business” includes—

(i)

any activity carried on by a body to which Article 41 applies; and

(ii)

any activity carried on by a charity within the meaning of that Article;

(b)

“commercially” means on a commercial basis, and with a view to the realisation of profits;

(c)

references to the purposes of a private dwelling include references to the purposes of private dwellings.

(d)

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Words in Sch. 5 para. 5 substituted (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(8)(a); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)

F2

1996 NI 25

F3

Sch. 5 para. 5(d) repealed (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, 41, Sch. 2 para. 41(8)(b), Sch. 3; S.R. 2006/464,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