{
  "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003",
  "json_url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003.json",
  "id": "nisr/2003/31",
  "title": "Valuation for Rating (Plant and Machinery) Order (Northern Ireland) 2003",
  "short_title": "Valuation for Rating (Plant and Machinery) 2003",
  "long_title": "This Order substitutes a new paragraph 3 in Part III of Schedule 12 to the Rates (Northern Ireland) Order 1977. It amends the classes of plant and machinery which can be valued for rating purposes partly to reflect the recommendations contained in the Report of the Expert Advisory Committee chaired by Mr Derek Wood CBE QC (Cm 4283). The Committee reviewed the rating of plant and machinery with a view to updating and harmonising it throughout the United Kingdom.",
  "citation": "S.R. 2003/31",
  "type": "nisr",
  "year": "2003",
  "number": "31",
  "version": "current",
  "date": "2003-01-23",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Classes of plant and machinery",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-28",
      "size": null,
      "url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/pdf/nisr_20030031_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2003/31/pdfs/nisr_20030031_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/valuation-for-rating-plant-and-machinery-order-northern-ireland-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2003/31",
    "retrieved_at": "2026-10-29T02:05:06.259663+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}