1.—(1) These Regulations may be cited as the Rates (Making and Levying of Different Rates) Regulations (Northern Ireland) 1997 and shall come into operation on 27th January 1997.
(2) In these Regulations—
“specified hereditament” means a hereditament of a type specified under Article 3 of The New Valuation List (Time and Class of Hereditaments) Order (Northern Ireland) 1995(1);
“unspecified hereditament” means a hereditament which is not a specified hereditament;
“non-domestic rate” means a rate levied on specified hereditaments; and
“domestic rate” means a rate levied on unspecified hereditaments.