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The Rates (Amendment) (Northern Ireland) Order 1994

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Rate exemption for industrial fishing hereditaments

5.—(1) In Schedule 11 to the principal Order (properties not to be treated as hereditaments) after entry 3A there shall be inserted—

“3BSalmon fishings or eel fishingsThis entry applies only where the right thereto is regularly exercised by means of a fishing engine of any description, other than a rod and line or hand line, throughout that part of the year during which fishing by means of a fishing engine of that description is permitted by law.”.

(2) In Schedule 7 to the principal Order (rateable value of hereditaments)—

(a)in paragraph 4 “other than those mentioned in paragraph (5)” shall be omitted;

(b)paragraph 5 (industrial fishing hereditaments) shall be omitted.

(3) In Schedule 2 to the principal Order (definitions relating to industrial hereditaments)—

(a)in paragraph 1 the definition of “fishing engine” shall be omitted;

(b)paragraph 2(a) shall be omitted.

(4) In Article 2(2) of the principal Order (interpretation) there shall be inserted at the appropriate point in alphabetical order—

  • ““fishing engine” has the meaning assigned to it by section 206 of the Fisheries Act (Northern Ireland) 1966”.

(5) In Part II of Schedule 1 to the Local Government &c. (Northern Ireland) Order 1972(1) (general grant: the derating element) in sub-paragraph (b) of the paragraph for “paragraphs 4 and 5” there shall be substituted “paragraph 4”.

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