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The Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007

S.R. 2007/30 · Made 22 January 2007

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.

rates

Made 22nd January 2007

Coming into operation 1st April 2007

The Department of Finance and Personnelf1, in exercise of the powers conferred by Article 25A(3A) of the Rates (Northern Ireland) Order 1977f2, makes the following Regulations:

Annotations to the whole text

Footnotes

f1

Formerly the Department of Finance; see S.I. 1982/338 (N.I. 6) Article 3

f2

S.I. 1977/2157 (N.I. 28); Article 25A was inserted by Article 4(1) of the Rates (Amendment) (Northern Ireland) Order 2004 (S.I. 2004/703 (N.I. 4)) and amended by Article 21 of the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18))

Contents

  1. 1Citation and commencement
  2. 2Liability to unoccupied rate for hereditaments with both a capital value and a net annual value
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

2Liability to unoccupied rate for hereditaments with both a capital value and a net annual value

Where a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under Article 25A of the Rates (Northern Ireland) Order 1977 in respect of its capital value.

Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 22nd January 2007

L.S.

R Pengelly

A senior officer of the Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

Under Article 25A of the Rates (Northern Ireland) Order 1977 persons are chargeable to rates in respect of certain unoccupied hereditaments. These Regulations provide that where such a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under that Article in respect of its capital value.