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Rates (Northern Ireland) Order 1977, Section 37 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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37.—(1) Properties of the descriptions specified in Schedule 10 shall, except in so far as they are required by virtue of paragraph (2) not to be treated as hereditaments, be hereditaments for the purposes of this Order.
(2) Subject to the supplementary provisions set out in column 3 of Schedule 11 in relation to any entry numbered in column 1 of that Schedule, the properties specified in column 2 of that Schedule in relation to that entry shall not be treated as hereditaments for the purposes of this Order.
(3) The Department may, by order made subject to affirmative resolution, amend Schedule 11 by—
(a)adding or omitting any entry; or
(b)altering the provisions set out, or the description of any property specified, in relation to any entry.
[F1(4) Regulations may provide that in prescribed cases—
(a)anything which would (apart from the regulations) be one hereditament shall be treated as more than one hereditament;
(b)anything which would (apart from the regulations) be more than one hereditament shall be treated as one hereditament.]
[F2(5) Regulations under paragraph (4) may include rules for ascertaining—
(a)whether the different hereditaments or the one hereditament (as the case may be) shall be treated as occupied or unoccupied;
(b)who shall be treated as the owner or occupier of the different hereditaments or the one hereditament (as the case may be).]
F2Art. 37(5) added (3.11.2009) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 17, 19, Sch. 1 para. 3
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