Paragraph 1 F1

Northern Ireland

(1)

This Schedule applies to a hereditament if—

(a)

it falls within a prescribed class; F2and

(b)

it is included in F3a valuation list ; F4. . .

(c)

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

A class may be prescribed by reference to such factors as the Department thinks fit.

(3)

Without prejudice to the generality of sub-paragraph (2), a class may be prescribed by reference to one or more of the following factors—

(a)

the physical characteristics of the hereditaments;

(b)

the fact that hereditaments have previously been unoccupied;

(c)

the fact that persons entitled to possession of hereditaments fall within prescribed descriptions.

(4)

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: 2004 NI 4
F2: Word in Sch. 8A para. 1(1)(a) inserted (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 17, 19(1), Sch. 1 para. 7; S.R. 2011/16, art. 2(1), Sch. 1
F3: Words in Sch. 8A para. 1(1)(b) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 22(2)(a); S.R. 2006/464, art. 2(4)
F4: Sch. 8A para. 1(1)(c) and preceding word repealed (10.2.2011) by virtue of Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1
F5: Sch. 8A para. 1(1)(c) and preceding word repealed (10.2.2011) by virtue of Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1
F6: Sch. 8A para. 1(4) repealed (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1