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Article 2 Interpretation of Part 2I1

Northern Ireland

In this Part—

  • “aggregate caravan hereditament” means so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 to the 1977 Order as is not in the occupation of the site operator;

  • “armed forces hereditament” means a hereditament or part of a hereditament to which paragraph 4ZAf1 of Schedule 5 to the 1977 Order applies;

  • “caravan pitch” means a hereditament to which paragraph 2(5)(b)f2 of Schedule 5 to the 1977 Order applies;

  • “prison hereditament” means a hereditament or part of a hereditament to which paragraph 4Af3 of Schedule 5 to the 1977 Order applies immediately before the coming into operation of this Order, for the purposes of determining a person’s liability for rates for the year ending on 31st March 2007;

  • “specified hereditament” means—

    1. (a)

      an aggregate caravan hereditament;

    2. (b)

      an armed forces hereditament;

    3. (c)

      a caravan pitch; or

    4. (d)

      a prison hereditament,

    which, immediately before the coming into operation of this Order, is included in the valuation list then in force;

  • “transitional net annual value” shall be construed in accordance with Article 3.

Annotations

Commencement

I1

Art. 2 in operation at 1.4.2007, see art. 1(1)

Footnotes

f1

Paragraph 4ZA was inserted by paragraph 41(6) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006

f2

Paragraph 2(5) was inserted by paragraph 41(3) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006

f3

Paragraph 4A of Schedule 5 was inserted by Article 8 of the Rates (Amendment) (Northern Ireland) Order 1998 (S.I. 1998/3164 (N.I. 22)) and was repealed by paragraph 41(7) of Schedule 2 and Schedule 3 to the Rates (Amendment) (Northern Ireland) Order 2006