EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations provide that specified property used for the supply, distribution or treatment of water occupied, or, if unoccupied, owned by Northern Ireland Water Limited which would, apart from these Regulations, be more than one hereditament shall be treated as one hereditament.
The Regulations also revoke the Valuation (Water Undertaking) Regulations (Northern Ireland) 2003.