Search Legislation

The Rates (Amendment) (Northern Ireland) Order 1996

 Help about what version

What Version

 Help about advanced features

Advanced Features

More Resources

Changes over time for: Section 8

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Rates (Amendment) (Northern Ireland) Order 1996, Section 8. Help about Changes to Legislation


Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

F1Industrial hereditamentsN.I.

8.—(1) In Schedule 2 to the principal Order (definitions relating to industrial hereditaments)—

(a)in paragraph 1 for the definition of “industrial hereditament” there shall be substituted—

“industrial hereditament” means a hereditament, exclusive of any part of the hereditament for which the net annual value is apportioned under Article 44(2) as being used for the purposes of a private dwelling, which is occupied and used as—

(a)a mine or quarry; or

(b)subject as provided in this Schedule, a factory; ;

(b)after paragraph 2(a) there shall be inserted—

2A.  For the purposes of sub-paragraph (b) of the definition of “industrial hereditament”

(a)a hereditament shall be deemed not to be occupied and used as a factory if it is primarily occupied and used for any of the following purposes, or for a combination of any such purposes—

(i)the purposes of a retail shop;

(ii)the purposes of distributive wholesale business;

(iii)the purposes of storage;

(iv)the purposes of a public supply undertaking;

(v)any other purposes whether or not similar to any of the foregoing, which are not those of a factory;.

(2) After paragraph 2(2) of Schedule 14 to the principal Order (distinguishment of industrial hereditaments) there shall be inserted—

(3) The Department may, by order subject to negative resolution, substitute for the amount of net annual value specified in sub-paragraph (2)(b) such amount as may be specified in the order. .

F1prosp. rep. by 2004 NI 4

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.


Opening Options

Different options to open legislation in order to view more content on screen at once


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.