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The Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2014

S.R. 2014/69 · Made 5 March 2014

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Rating

Made 5th March 2014

Coming into operation 1st April 2014

The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 25A(6) of, and paragraph 1(1) to (3) of Schedule 8A to, the Rates (Northern Ireland) Order 1977f1.

Annotations to the whole text

Footnotes

f1

S.I. 1977/2157 (N.I. 28); Article 25A and Schedule 8A were inserted by Article 4 of, and Schedule 1 to, the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I. 4)); paragraph 1 of Schedule 8A was amended by Article 22 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)); Article 25A and Schedule 8A were further amended by sections 6 and 17 of, and paragraph 7 of Schedule 1 to, the Rates (Amendment) Act (Northern Ireland) 2009 (2009 c.8 (N.I.))

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011
  3. 3Revocation
  4. Signature
  5. Explanatory note

1Citation and commencement

These Regulations may be cited as the Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2014 and shall come into operation on 1st April 2014.

2Amendment of the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011

In paragraph 2(1)(a)(iv) of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011f1 for the words “thirty months” there shall be substituted the words “forty two months”.

3Revocation

The Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013f1 are revoked.

Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 5th March 2014

(L.S.)

Brian McClure

A senior officer of the Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

These Regulations amend paragraph 2 of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 (S.R. 2011 No. 36).

Regulation 2 provides that the temporary exemption from unoccupied rates for a developer who is entitled to possession of a domestic hereditament, which first appeared in the valuation list before 1st April 2012 and has never been occupied, is extended from thirty months to forty two months.

Regulation 3 revokes the Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013.