- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Rates (Northern Ireland) Order 1977
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Rates (Northern Ireland) Order 1977, PART IA is up to date with all changes known to be in force on or before 24 April 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- art. 7(6)(7) added by S.I. 2006/2954 (N.I.) art. 4
[F1PART IAN.I.SPORTING RIGHTS
1.—(1) This paragraph applies where—N.I.
(a)a hereditament consists wholly or in part of land on which a right of sporting is exercisable; and
(b)the right is not severed from the occupation of the land.
(2) For the purposes of determining the net annual value of the hereditament, the rent at which the hereditament might reasonably be expected to let shall be estimated as if the right of sporting did not exist.
[F2(2A) For the purposes of determining the capital value of the hereditament, the right of sporting shall be treated as if it did not exist.]
(3) In this paragraph “right of sporting” means a right of fowling, shooting, taking or killing game or rabbits, or fishing.]
F2Sch. 12 Pt. 1A para. 1(2A) inserted (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 48(3); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)
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