Search Legislation

Rates (Transitional Relief) Order (Northern Ireland) 1997

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

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.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources