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Rates (Northern Ireland) Order 1977
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Rates (Northern Ireland) Order 1977, Paragraph 12 is up to date with all changes known to be in force on or before 19 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- art. 7(6)(7) added by S.I. 2006/2954 (N.I.) art. 4
[F112.—(1) The hereditament is in an average state of internal repair and fit out, having regard to the age and character of the hereditament and its locality.N.I.
(2) The hereditament is otherwise in the state and circumstances in which it might reasonably be expected to be on the relevant date.
(3) In sub-paragraph (2) “relevant date” means 1st April 2007 or such date as the Department may substitute by order made subject to negative resolution for the purposes of a new capital value list.
[F2(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.]]
F1Sch. 12 paras. 7-16 and preceding cross-headings for paras. 7, 8-15, 16 inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 8(2); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
F2Sch. 12 Pt. I para. 12(4)-(9) added (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 7(1), 19(1); S.R. 2011/16, art. 2(1), Sch. 1
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