- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2011)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/04/2015
Point in time view as at 01/10/2011.
Rates (Northern Ireland) Order 1977, PART IV is up to date with all changes known to be in force on or before 16 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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F1Sch. 12 Pt. IV (paras. 1-5) repealed (prosp.) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 8(3)(e), 18, 19(1), Sch. 2
1. Paragraphs 2 to 4 apply to railway hereditaments, but do not apply to any hereditament occupied by a railway company which is not a railway hereditament.N.I.
2.—(1) Subject to the provisions of this Part, every railway hereditament shall be entered in a new [F2NAV list] at the net annual value, and according to the other particulars, appearing in the last preceding [F2NAV list].N.I.
(2) In making a valuation of a railway hereditament for the purposes of a new [F2NAV list], the Commissioner or the district valuer may make such changes in the net annual value or other particulars as may be necessary in order to complete any revision of the [F2NAV list] arising from the extension or diminution of the railway hereditament.
F2Words in Sch. 12 Pt. IV para. 2 substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 48(5); S.R. 2006/464, art. 2(4)
3. Where any hereditament is used partly for the purposes of a railway and partly for other purposes, the net annual value of the part used for those other purposes shall be estimated on the same basis as the net annual value of a hereditament which is not a railway hereditament.N.I.
4. The net annual value of every railway hereditament shall be ascertained in accordance with the following provisions—N.I.
(a)in the case of a running-line hereditament, the net annual value shall be the net annual value which, if the hereditament had not been adopted for use as a running-line hereditament, would have been placed thereon at 1st April 1932;
(b)in the case of a non-running-line hereditament, the net annual value shall be 33⅓ per cent. of the net annual value which would have been placed thereon if valued at 3rd August 1914 regard being had to the effective user and other conditions obtaining at the time of valuation.
5. The Department may by order—N.I.
(a)provide that this Part is to cease to apply to the hereditaments mentioned in paragraph 1;
(b)specify the kinds of property to which this Part is to apply; and
(c)[F3determine, or] make provision for determining, by such method as may be specified in the order, the net annual value of any hereditament consisting of such property[F3 and]
[F3(d)make provision with respect to the apportionment of the aggregate amount of the net annual value determined under the order among the districts.]
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