# The Rates (Owners Allowances) Order (Northern Ireland) 2015, Article 2: Amendment of Article 20 of the Rates (Northern Ireland) Order 1977


(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.”.
(2) Paragraph (1) shall not apply in respect of a rate made for a year ending before 1st April 2015.

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Source: https://www.legislation.gov.uk/nisr/2015/46/article/2 (the official version)
Page: https://openlegislation.uk/rates-owners-allowances-order-northern-ireland-2015/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.