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The Rates (Amendment) (Northern Ireland) Order 1996


This is the original version (as it was originally made).

Basis of valuation

12.  In Schedule 12 to the principal Order (basis of valuation)—

(a)in Part I (general rule), after paragraph 4 there shall be inserted—

5.  Regulations may provide that in applying paragraphs 1 to 4 in relation to a hereditament of a prescribed description, prescribed assumptions (as to the hereditament or otherwise) are to be made.

6.  Regulations may—

(a)provide that in arriving at a net annual value under paragraph 1 prescribed principles are to be applied; and

(b)make provision for the preservation of such principles, privileges and provisions for the making of valuations on exceptional principles as apply for the purposes of this Order.;

(b)in Part III (plant or machinery)—

(i)in paragraph 4 for the words from “paragraph 3” onwards there shall be substituted “this Part”;

(ii)paragraph 6 shall be omitted;

(c)in Part IV (railways), in paragraph 5—

(i)in sub-paragraph (c) at the beginning there shall be inserted “determine, or”;

(ii)after sub-paragraph (c) there shall be added


(d)make provision with respect to the apportionment of the aggregate Amount of the net annual value determined under the order among the districts..

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