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The Rates (Owners Allowances) Order (Northern Ireland) 2015
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Amendment of Article 20 of the Rates (Northern Ireland) Order 1977
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2.—(1) Subject to paragraph (2), in Article 20(4) of the Rates (Northern Ireland) Order 1977(1) (rating of owners instead of occupiers in certain cases) for “7½ per cent.” there shall be substituted “10 per cent.”.
(2) Paragraph (1) shall not apply in respect of a rate made for a year ending before 1st April 2015.
(1)
Article 20(4) was amended by Article 3(2) of the Rates (Amendment) (Northern Ireland) Order 1983 (S.I. 1983/421 (N.I. 7))
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