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The Rates (Transitional Provisions) Order (Northern Ireland) 2007

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)

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Interpretation of Part 2

2.  In this Part—

“aggregate caravan hereditament” means so much of an area of a caravan site which is valued as a single hereditament under sub-paragraph (1) of paragraph 2 of Part XIII of Schedule 12 to the 1977 Order as is not in the occupation of the site operator;

“armed forces hereditament” means a hereditament or part of a hereditament to which paragraph 4ZA(1) of Schedule 5 to the 1977 Order applies;

“caravan pitch” means a hereditament to which paragraph 2(5)(b)(2) of Schedule 5 to the 1977 Order applies;

“prison hereditament” means a hereditament or part of a hereditament to which paragraph 4A(3) of Schedule 5 to the 1977 Order applies immediately before the coming into operation of this Order, for the purposes of determining a person’s liability for rates for the year ending on 31st March 2007;

“specified hereditament” means—

(a)

an aggregate caravan hereditament;

(b)

an armed forces hereditament;

(c)

a caravan pitch; or

(d)

a prison hereditament,

which, immediately before the coming into operation of this Order, is included in the valuation list then in force;

“transitional net annual value” shall be construed in accordance with Article 3.

(1)

Paragraph 4ZA was inserted by paragraph 41(6) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006

(2)

Paragraph 2(5) was inserted by paragraph 41(3) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006

(3)

Paragraph 4A of Schedule 5 was inserted by Article 8 of the Rates (Amendment) (Northern Ireland) Order 1998 (S.I. 1998/3164 (N.I. 22)) and was repealed by paragraph 41(7) of Schedule 2 and Schedule 3 to the Rates (Amendment) (Northern Ireland) Order 2006

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