http://www.legislation.gov.uk/nisi/1977/2157/schedule/10/paragraph/1Rates (Northern Ireland) Order 1977texttext/xmlenStatute Law Database2024-02-01Expert Participation2022-12-06Rates (Northern Ireland) Order 1977art. 7(6)(7)The Rates (Amendment) (Northern Ireland) Order 2006art. 4art. 1(3)SCHEDULESSCHEDULE 10HEREDITAMENTS1Land, as distinct from an estate in land or water.