# Rates (Northern Ireland) Order 1977, Paragraph 1

Extent: N.I.

Except as provided to the contrary in this Schedule—
(a) the rateable net annual value of any hereditament shall be its net annual value (if any); and
(b) the rateable capital value of any hereditament shall be its capital value (if any).

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.