I15Power of Department of Finance and Personnel to require information

1

Article 26 of the Rates (Northern Ireland) Order 1977 (power of Department to require information as to ownership, etc.) is amended as follows.

2

In paragraph (1)—

a

at the end of sub-paragraph (a) insert “ and the date on which he acquired that interest ”;

b

after sub-paragraph (c) insert—

cc

the date on which he began to occupy the hereditament;

3

After paragraph (1) insert—

1A

The Department may, for the purposes of this Order, serve a notice on the owner of any hereditament requiring him to state to the Department in writing, within a period and in the manner specified in the notice—

a

the date on which he acquired ownership of the hereditament; and

b

the date, if any, on which he began to occupy the hereditament.

4

In paragraph (2B)(a) after “(1)” insert “ , (1A) ”.