# Rates (Northern Ireland) Order 1977, Paragraph 1

Extent: N.I.

(1) This Schedule applies to a hereditament if—
(a) it falls within a prescribed class; and
(b) it is included in a valuation list ; . . .
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/8A/paragraph/1 (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-8A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.