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The Rates (Amendment) (Northern Ireland) Order 1996

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This is the original version (as it was originally made).

Basis of valuation

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;

(c)in Part IV (railways), in paragraph 5—

(i)in sub-paragraph (c) at the beginning there shall be inserted “determine, or”;

(ii)after sub-paragraph (c) there shall be added

and

(d)make provision with respect to the apportionment of the aggregate Amount of the net annual value determined under the order among the districts..

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