{
  "url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-1",
  "json_url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007/regulation-1.json",
  "legislation": "nisr/2007/61",
  "legislation_title": "The Rates Regulations (Northern Ireland) 2007",
  "legislation_url": "https://openlegislation.uk/rates-regulations-northern-ireland-2007",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and interpretation",
  "text": "(1) These Regulations may be cited as the Rates Regulations (Northern Ireland) 2007 and shall come into operation on the 27th February 2007.\n(2) In these Regulations—\n“the 1977 Order” means the Rates (Northern Ireland) Order 1977;\n“capital value list” has the same meaning as in Article 2(2) of the 1977 Order;\n“capital value rate” means a rate levied on a hereditament or part of a hereditament within the capital value list;\n“NAV list” has the same meaning as in Article 2(2) of the 1977 Order;\n“NAV rate” means a rate levied on a hereditament or part of a hereditament within the NAV list.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in operation at 27.2.2007, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 2(2) the definition of “capital value list” was inserted by Article 11(3)(a) of the Rates (Amendment) (Northern Ireland) Order 2006"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Article 2(2) the definition of “NAV list” was inserted by Article 11(3)(b) of the Rates (Amendment) (Northern Ireland) Order 2006"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2007/61/regulation/1",
    "retrieved_at": "2026-10-29T01:42:48.661630+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."
}