Rates (Northern Ireland) Order 1977 No. 2157 (NI. 28)

PART III N.I. VALUATION

Valuation lists N.I.

Distinguishment in [F1 NAV] list of industrial hereditaments and freight-transport hereditaments N.I.

43.  Where the Commissioner or the district valuer is satisfied that a hereditament is a hereditament of a description specified in paragraph 1 of Schedule 14, he shall distinguish the hereditament, or cause it to be distinguished, in the [F1 NAV] list in accordance with the provisions of that Schedule; and, where by any provision of that Schedule the net annual value of such a hereditament is required to be apportioned, the apportionment shall be shown in the [F1 NAV] list.

F1 Word in art. 43 and heading substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 27; S.R. 2006/464, art. 2(4)