Explanatory note

that notwithstanding the bringing into operation by the Rates (Amendment) (2006 Order) (Commencement No. 1) Order (Northern Ireland) 2006 (S.R. 2006 No. 464 (c. 28)) of the provisions of the Rates (Amendment) (Northern Ireland) Order 2006 set out in the Schedule to this Order on 1st December 2006, those provisions shall not have effect in relation to a rate for any financial year ending before 1st April 2007 (Article 3(1));

that Article 13 of the Rates (Amendment) (Northern Ireland) Order 2006 shall not have any effect before the date of the coming into operation of Article 11(1) of that Order in relation to the valuation list in force on the date of the coming into operation of this Order; Article 13 contains new provisions about access to valuation lists (Article 3(2)).