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The Rates (Transitional Relief) Order (Northern Ireland) 2007

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Citation, commencement and interpretation

1.—(1) This Order may be cited as the Rates (Transitional Relief) Order (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

(2) In this Order—

“the 1977 Order” means the Rates (Northern Ireland) Order 1977;

“base amount” in relation to a relevant year means the sum which would have been chargeable in respect of rates in respect of a specified hereditament or part of a specified hereditament in the capital value list in that year if the capital value list had not come into force;

“capital value list” has the same meaning as in Article 2(2)(1) of the 1977 Order;

“old list” has the same meaning as in Article 33A(3)(2) of the 1977 Order;

“relevant year” means a year which is mentioned in Article 4;

“specified hereditament” means a hereditament or part of a hereditament in the capital value list other than a hereditament or part of a hereditament specified in column 2 of the Schedule;

“unadjusted amount” in relation to a relevant year means the sum that would otherwise be chargeable in respect of rates in respect of a specified hereditament or part of a specified hereditament in the capital value list for that year apart from this Order.

(1)

In Article 2(2) the definition of “capital value list” was inserted by Article 11(3)(a) of the Rates (Amendment) (Northern Ireland) Order 2006

(2)

Article 33A(3) was inserted by Article 18(3) of the Rates (Amendment) (Northern Ireland) Order 2006

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