Citation and commencement

1.  This Order may be cited as the Valuation for Rating (Plant and Machinery) Order (Northern Ireland) 1997 and shall come into operation on 1st April 1997.

Classes of plant and machinery

2.  For paragraph 3 of Part III of Schedule 12 to the Rates (Northern Ireland) Order 1977 there shall be substituted the paragraph set out in the Schedule.

Sealed with the Official Seal of the Department of Finance and Personnel on

L.S.

V. N. Hewitt

Assistant Secretary

21st February 1997.