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Rates (Amendment) Act (Northern Ireland) 2009

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Exemption for industrial hereditamentsN.I.

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4—(1) The 2004 Order shall be amended in accordance with subsections (2) and (3).

(2) In Article 1 (title and commencement)—

(a)in paragraph (2) (commencement by order), for the words “Except as provided by” there shall be substituted the words “ Subject to ”;

(b)in paragraph (4) (provisions coming into operation on 1st April 2011), for the words from the beginning to “1st April 2011” there shall be substituted the words “ The Department shall not make an order under paragraph (2) in respect of the following provisions unless a draft of the order has been laid before, and approved by a resolution of, the Assembly ”.

(3) In Article 3 (removal of exemption for industrial hereditaments)—

(a)in paragraph (1) (repeal taking effect on 1st April 2011), the words “on 1st April 2011” shall cease to have effect;

(b)in paragraph (2) (transitional provisions), for the words “that date” there shall be substituted the words “ paragraph (1) comes into operation ”.

(4) Until Article 3(1) of the 2004 Order comes into operation, the principal Order shall have effect as follows.

(5) In paragraph 4(2) of Schedule 7 (which after 31st March 2011 if not repealed by the 2004 Order provides for the rateable net annual value of industrial hereditaments which are distinguished in the NAV list as being occupied and used wholly for industrial purposes to be nil), after the word “nil” there shall be inserted the words “ or such percentage of its net annual value as the Department may by order subject to affirmative resolution specify ”.

(6) In paragraph 4B(1)(za) (hereditaments used partly for industrial purposes), for the words “specified in paragraph 4(3)” there shall be substituted the words “ under paragraph 4 ”.

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