Article 1 Citation, commencement and interpretation

This Order may be cited as the Rates (Transitional Relief) Order (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

In this Order—

• “the 1977 Order” means the Rates (Northern Ireland) Order 1977;

• “base amount” in relation to a relevant year means the sum which would have been chargeable in respect of rates in respect of a specified hereditament or part of a specified hereditament in the capital value list in that year if the capital value list had not come into force;

• “capital value list” has the same meaning as in Article 2(2)^f1 of the 1977 Order;

• “old list” has the same meaning as in Article 33A(3)^f2 of the 1977 Order;

• “relevant year” means a year which is mentioned in Article 4;

• “specified hereditament” means a hereditament or part of a hereditament in the capital value list other than a hereditament or part of a hereditament specified in column 2 of the Schedule;

• “unadjusted amount” in relation to a relevant year means the sum that would otherwise be chargeable in respect of rates in respect of a specified hereditament or part of a specified hereditament in the capital value list for that year apart from this Order.