Power to prescribe exemption where hereditament has both a capital value and a net annual valueN.I.
This section has no associated Explanatory Memorandum
21. F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Art. 21 repealed (1.10.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(2), Sch. 2