{
  "url": "https://openlegislation.uk/rates-owners-allowances-order-northern-ireland-2015/article-2",
  "json_url": "https://openlegislation.uk/rates-owners-allowances-order-northern-ireland-2015/article-2.json",
  "legislation": "nisr/2015/46",
  "legislation_title": "The Rates (Owners Allowances) Order (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/rates-owners-allowances-order-northern-ireland-2015",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of Article 20 of the Rates (Northern Ireland) Order 1977",
  "text": "(1) Subject to paragraph (2), in Article 20(4) of the Rates (Northern Ireland) Order 1977 (rating of owners instead of occupiers in certain cases) for “7½ per cent.” there shall be substituted “10 per cent.”.\n(2) Paragraph (1) shall not apply in respect of a rate made for a year ending before 1st April 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 20(4) was amended by Article 3(2) of the Rates (Amendment) (Northern Ireland) Order 1983 (S.I. 1983/421 (N.I. 7))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/46/article/2",
    "retrieved_at": "2026-10-29T01:03:56.374473+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}