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The Rates (Consequential Provisions) Order (Northern Ireland) 2007

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2.  In section 33 of the Leasehold (Enlargement and Extension) Act (Northern Ireland) 1971(1) (interpretation)—

(a)in the appropriate place insert—

“capital value” means capital value for the purposes of the Rates (Northern Ireland) Order 1977 and shall be construed in accordance with Article 39 of that Order;;

“capital value list” has the meaning given by Article 40(1)(b) of the Rates (Northern Ireland) Order 1977;;

(b)in the definition of “ground rent”—

(i)in sub-paragraph (a)—

(aa)for “one tenth of the net annual value” there shall be substituted “0.01265 per cent. of the capital value”;

(bb)for “is a specified hereditament” there shall be substituted “appears in a NAV list”;

(ii)in sub-paragraph (b)—

(aa)for “one quarter of the net annual value” there shall be substituted “0.04065 of the capital value”;

(bb)for “is a specified hereditament” there shall be substituted “appears in a NAV list”;

(iii)after sub-paragraph (b)—

(aa)for ““specified hereditament” there shall be substituted ““NAV list”“;

(bb)for “39A(3)” there shall be substituted “40(1)(a)”.

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