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Explanatory Memorandum to Rates (Amendment) (Northern Ireland) Order 2004

Article 6: Power of Department to require information where hereditament is unoccupied.

This Article inserts new paragraphs (2A) and (2B) in Article 26 of the principal Order. The new paragraph (2A) provides that the Department may serve a notice on specified persons or bodies requiring information to be provided in writing to help identify the person liable to pay the vacant property rate where that person is unknown. The Department is given a power to make Regulations prescribing the information to be sought in a notice. The information must be within the knowledge or control of the person on whom the notice is to be served. If a person specified in paragraph (2B) fails, without reasonable excuse, to comply with such a notice, he or she will be guilty of an offence under Article 60 of the principal Order.

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