4B.—(1) Where a hereditament to which paragraph 4 or paragraph 4A applies is distinguished in the [F1NAV list] as being occupied and used partly for industrial purposes or transport purposes and partly for other purposes, its [F2rateable net annual value] shall be the aggregate of—N.I.
[F3(za)the relevant percentage (if any) [F4under paragraph 4] of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for industrial purposes;]
(a)one quarter of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for transport purposes, if any; and
(b)the whole of so much of its net annual value as is shown in the list as apportioned to the occupation and use of the hereditament for purposes other than industrial purposes or transport purposes.
(2) For the purposes of this paragraph the property of the Belfast Harbour Commissioners within the limits of the port and harbour of Belfast, as defined by the Belfast Harbour Act 1882, held by the said Commissioners and in their actual occupation for their own use or for public purposes, shall be deemed to be a freight-transport hereditament occupied and used wholly for transport purposes.
F1Words in Sch. 7 para. 4B(1) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 43(7)(a); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
F2Words in Sch. 7 para. 4B(1) substituted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 43(7)(b); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
F4Words in Sch. 7 para. 4B(1)(za) substituted (temp. from 14.12.2009 until art. 3(1) of S.I. 2004/703 (N.I. 4) comes into operation) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 4(6), 19 (with s. 4(4)); S.R. 2009/375, art. 2(2), Sch. 2