Paragraph 6 F1

(1)

In this Order “private garage” means, subject to sub-paragraph (2), a hereditament which is used wholly or mainly for the accommodation of a motor vehicle.

(2)

For the purposes of sub-paragraph (1) a hereditament which is used—

(a)

for the purposes of a trade or business; or

(b)

by a charity, a public body or any other body that is not established or conducted for profit,

is not a private garage.

(3)

In sub-paragraph (2)—

“charity” means a body established for charitable purposes only;
“public body” means—
1. (a)
  a body established by or under a statutory provision; or
2. (b)
  a department of the Government of the United Kingdom.

Annotations

Textual amendments

F1: Sch. 5 paras. 6 - 8 added (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(9); 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