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There are currently no known outstanding effects for the The Rates (Amendment) (Northern Ireland) Order 1996, Section 12.
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12. In Schedule 12 to the principal Order (basis of valuation)—
(a)in Part I (general rule), after paragraph 4 there shall be inserted—
“5. Regulations may provide that in applying paragraphs 1 to 4 in relation to a hereditament of a prescribed description, prescribed assumptions (as to the hereditament or otherwise) are to be made.
6. Regulations may—
(a)provide that in arriving at a net annual value under paragraph 1 prescribed principles are to be applied; and
(b)make provision for the preservation of such principles, privileges and provisions for the making of valuations on exceptional principles as apply for the purposes of this Order.”;
(b)in Part III (plant or machinery)—
(i)in paragraph 4 for the words from “paragraph 3” onwards there shall be substituted “this Part”;
(ii)paragraph 6 shall be omitted;
F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1Art. 12(c) repealed (1.4.2015) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), s. 19(1), Sch. 2; S.R. 2014/306, art. 2, Sch.
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