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Rates (Transitional Relief) Order (Northern Ireland) 1997

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6.—(1) Where a specified hereditament is unoccupied on 1st April 1997 then, subject to paragraph (2), a reduction in the unadjusted amount shall not be made.

(2) Paragraph (1) shall not apply where a specified hereditament which is unoccupied on 1st April 1997 is next occupied by the person who was the occupier of that hereditament immediately before it became unoccupied.

(3) Where there is a change of occupation of a specified hereditament after 1st April 1997 the unadjusted amount shall not be reduced in respect of any period after the first day on which the change of occupation occurred.

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