{
  "url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-5/paragraph-5",
  "json_url": "https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-5/paragraph-5.json",
  "legislation": "nisi/1977/2157",
  "legislation_title": "Rates (Northern Ireland) Order 1977",
  "legislation_url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
  "path": "schedule/5/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In paragraphs 1 to 4ZA—\n(a) “business” includes—\n(i) any activity carried on by a body to which Article 41 applies; and\n(ii) any activity carried on by a charity within the meaning of that Article;\n(b) “commercially” means on a commercial basis, and with a view to the realisation of profits;\n(c) references to the purposes of a private dwelling include references to the purposes of private dwellings.\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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.)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "1996 NI 25"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 5 para. 5(d) repealed (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, 41, Sch. 2 para. 41(8)(b), Sch. 3; S.R. 2006/464,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.)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1977/2157/schedule/5/paragraph/5",
    "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."
}