[F11.—(1) This Schedule applies to a hereditament if—N.I.
(a)it falls within a prescribed class; [F2and]
(b)it is included in [F3a valuation list] ; F4. . .
(c)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) A class may be prescribed by reference to such factors as the Department thinks fit.
(3) Without prejudice to the generality of sub-paragraph (2), a class may be prescribed by reference to one or more of the following factors—
(a)the physical characteristics of the hereditaments;
(b)the fact that hereditaments have previously been unoccupied;
(c)the fact that persons entitled to possession of hereditaments fall within prescribed descriptions.
(4) F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
F2Word in Sch. 8A para. 1(1)(a) inserted (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 17, 19(1), Sch. 1 para. 7; S.R. 2011/16, art. 2(1), Sch. 1
F3Words in Sch. 8A para. 1(1)(b) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 22(2)(a); S.R. 2006/464, art. 2(4)
F4Sch. 8A para. 1(1)(c) and preceding word repealed (10.2.2011) by virtue of Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1
F5Sch. 8A para. 1(1)(c) and preceding word repealed (10.2.2011) by virtue of Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1
F6Sch. 8A para. 1(4) repealed (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1