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Rates (Transitional Relief) Order (Northern Ireland) 1997

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Supplementary provisions as to transitional relief

5.—(1) Where the net annual value ascribed to a specified hereditament is changed after 1st April 1997, then for the purpose of determining any reduction of the unadjusted amount under Article 4—

(a)if the net annual value is increased, such increase shall be disregarded notwithstanding that the increased net annual value exceeds £10,000; and

(b)if the net annual value is reduced, the unadjusted amount in relation to any period after that reduction shall be the sum chargeable in respect of rates due in respect of that hereditament to which the reduced net annual value is ascribed.

(2) Where, on 1st April 1997, a hereditament is not a specified hereditament, such a hereditament shall not be a specified hereditament for the purposes of Article 2 only by virtue of the fact that:

(a)a net annual value has been ascribed to it in the new valuation list after 1st April 1997; or

(b)the net annual value ascribed to it is reduced to £10,000 or less as a consequence of the hereditament being altered.

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