- Latest available (Revised)
- Original (As made)
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.
5. (1) In Article 42 of the principal Order (hereditaments exempt from rates) for paragraphs (1A) and (1B) there shall be substituted the following paragraphs—
“(1A) There shall be distinguished in the valuation list as exempt from rates in accordance with paragraph (1B) any hereditament which—
(a)is situated, or part of which is situated, in an enterprise zone; and
(i)a dwelling-house, or a private garage or private storage premises (within the meaning of Article 27);
(ii)occupied by a body specified in Schedule 13; or
(iii)occupied for the purposes of a public utility undertaking,
(1B) The hereditament shall be distinguished as exempt as follows, namely—
(a)where it is situated wholly within an enterprise zone, it shall, subject to sub-paragraph (c), be distinguished as wholly exempt;
(b)where part only of it is situated within an enterprise zone, it shall, subject to sub-paragraph (c), be distinguished as exempt as to the whole of the extent to which it is so situated;
(c)where, though not a dwelling-house, it is used partly for the purposes of a private dwelling, it shall be distinguished as exempt in accordance with sub-paragraph (a) or (b) only to the extent to which it is used for other purposes.
(1C) Where part only of the hereditament is situated within an enterprise zone, the net annual value of the hereditament shall be apportioned by the Commissioner or the district valuer between the part which is situated within the enterprise zone and the part which is not.
(1D) Where part only of the hereditament is situated within an enterprise zone and the hereditament, though not a dwelling house, is used partly for the purposes of a private dwelling, the net annual value of the hereditament apportioned under paragraph (1C) to the part which is situated within the enterprise zone shall be further apportioned by the Commissioner or the district valuer between the use of that part of the hereditament for the purposes of a private dwelling and its use for other purposes.
(1E) An apportionment under paragraph (1C) or (1D) shall be shown in the valuation list.” .
(2) F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In Article 2 (2) of the principal Order there shall be inserted at the appropriate place in alphabetical order—
““enterprise zone” means an area for the time being designated as an enterprise zone under the Enterprise Zones (Northern Ireland) Order 1981” .
(4) Article 17 of the Enterprise Zones (Northern Ireland) Order 1981F2 is hereby repealed.
Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.
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.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: