# Rates (Northern Ireland) Order 1977, Paragraph 1


Subject to paragraph 2, a notice by any person under Article 29(1) may be served—
(a) at any time within the three months immediately preceding the beginning of a year; or
(b) in the year in which he first becomes qualified to serve such a notice in respect of the hereditament in question, on any later date in that year, which is not later than the twenty-eighth day after he first became so qualified;
and the effective date of the notice—
(i) where it is served after 31st December in any year, shall be the first day of the next succeeding year;
(ii) in any other case, shall be the date of the service of the notice.

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Source: https://www.legislation.gov.uk/nisi/1977/2157/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/rates-northern-ireland-order-1977/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.