PART IIIVALUATION
Valuation lists
Other matters required or authorised to be entered in valuation list44
1
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22A
Where a hereditament is one to which Article 31 applies—
a
if the hereditament is used solely for the purposes of a prescribed recreation (as defined by Article 31(6)), it shall be shown in the F3NAV list as so used;
b
if only one or more than one part (but not the whole) of the hereditament is so used, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the part or parts of the hereditament used solely for the purposes of a prescribed recreation and the remainder of the hereditament, and—
i
if the amount apportioned to the part or parts of the hereditament used solely for the purposes of a prescribed recreation is less than 20 per cent. of the net annual value, the hereditament shall be shown in the F3NAV list as having no part of its net annual value apportioned to that part or these parts;
ii
if the amount so apportioned is 20 per cent. or more, but less than 50 per cent., of the net annual value, the apportionment shall be shown in the F3NAV list ;
iii
if the amount so apportioned is 50 per cent. or more, but less than 80 per cent., of the net annual value, that amount shall be increased by 20 per cent. thereof (and the amount apportioned to the remainder of the hereditament shall be reduced accordingly) and the apportionment as so adjusted shall be shown in the F3NAV list ;
iv
if the amount so apportioned is 80 per cent or more of the net annual value, the hereditament shall be shown in the F3NAV list as used solely for the purposes of a prescribed recreation.
F42B
References in paragraph (2A)(b) to the hereditament shall not include any part of the hereditament which is used for the purposes of a private dwelling.
Para. (3) rep by 1998 NI 22