Rating of owners instead of occupiers in certain cases
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3. In Article 20 of the Rates (Northern Ireland) Order 1977 (rating of owners instead of occupiers in certain cases)—
(a)in paragraph (1)—
(i)in sub-paragraph (a), after “hereditament” insert “(where the hereditament does not have a net annual value and a capital value)”;
(ii)in sub-paragraph (b), for “£55,000” substitute “£150,000”;
(ii)in sub-paragraph (c), for head (ii) substitute—
“(ii) its net annual value does not exceed £1,590;”;
(b)in paragraph (1A), for the words from “both conditions” to the end of that paragraph substitute “the conditions in sub-paragraphs (b) and (c)(ii) of paragraph (1) must be satisfied, but the condition set out in sub-paragraph (c)(i) of that paragraph does not apply in relation to such a hereditament.