- Latest available (Revised)
- Original (As enacted)
Rates (Amendment) Act (Northern Ireland) 2009
You are here:
- Acts of the Northern Ireland Assembly
- 2009 c. 8
- Capital value – assumptions
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Cross Heading: Capital value – assumptions
Alternative versions:
Changes to legislation:
There are currently no known outstanding effects for the Rates (Amendment) Act (Northern Ireland) 2009, Cross Heading: Capital value – assumptions.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Capital value – assumptionsN.I.
Capital value of hereditaments: change of state of property to be disregardedN.I.
7—(1) In Part 1 of Schedule 12 to the principal Order (basis of valuation), in paragraph 12 (capital value – assumption as to state and circumstances), after sub-paragraph (3) there shall be added the following sub-paragraphs—
“(4) Regulations may provide that the state of any property comprised or included in the hereditament shall be assumed not to have changed—
(a)since before any event of a prescribed description, or
(b)by reason of any act done by or on behalf of a prescribed person.
(5) The regulations may make provision as to the circumstances and the period in relation to which that is deemed to be the case.
(6) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
(7) The regulations may—
(a)provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
(b)define in what circumstances persons are to be treated for that purpose as connected.
(8) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
(9) The regulations may provide that sub-paragraph (2) shall have effect subject to any provision of the regulations.”.
(2) In Article 61 of the principal Order (regulations), in paragraph (2) (regulations required to be laid in draft before, and approved by resolution of, the Assembly) after the words “Schedule 5” there shall be inserted the words “ or paragraph 12 of Part 1 of Schedule 12 ”.
Options/Help
Print Options
PrintThe Whole Act
PrintThis Cross Heading only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.