Modifications etc. (not altering text)
C1Sch. 5 applied (with modifications) (1.4.2006) by Rates (Capital Values, etc.) (Northern Ireland) Order 2006 (S.I. 2006/611 (N.I. 4)), arts. 1(3), 3(3), Sch. 1 para. 1(1)(2); S.R. 2006/146, art. 2
[F16.—(1) In this Order “private garage” means, subject to sub-paragraph (2), a hereditament which is used wholly or mainly for the accommodation of a motor vehicle.N.I.
(2) For the purposes of sub-paragraph (1) a hereditament which is used—
(a)for the purposes of a trade or business; or
(b)by a charity, a public body or any other body that is not established or conducted for profit,
is not a private garage.
(3) In sub-paragraph (2)—
“charity” means a body established for charitable purposes only;
“public body” means—
a body established by or under a statutory provision; or
a department of the Government of the United Kingdom.]
F1Sch. 5 paras. 6 - 8 added (1.12.2006) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 39, Sch. 2 para. 41(9); S.R. 2006/464, art. 2(2), Sch. 2 (with transitional provisions in S.R. 2006/468, art. 3(1), Sch.)