SCHEDULES

[F1 SCHEDULE 8A N.I. UNOCCUPIED HEREDITAMENTS

F1 2004 NI 4

1.— (1) This Schedule applies to a hereditament if— N.I.

(a) it falls within a prescribed class; [F2 and]

(b) it is included in [F3 a valuation list] ; F4 . . .

(c) F5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) A class may be prescribed by reference to such factors as the Department thinks fit.

(3) Without prejudice to the generality of sub-paragraph (2), a class may be prescribed by reference to one or more of the following factors—

(a) the physical characteristics of the hereditaments;

(b) the fact that hereditaments have previously been unoccupied;

(c) the fact that persons entitled to possession of hereditaments fall within prescribed descriptions.

(4) F6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

F2 Word in Sch. 8A para. 1(1)(a) inserted (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 17, 19(1), Sch. 1 para. 7; S.R. 2011/16, art. 2(1), Sch. 1

F3 Words in Sch. 8A para. 1(1)(b) substituted (1.4.2007) by Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), arts. 1(3), 22(2)(a); S.R. 2006/464, art. 2(4)

F4 Sch. 8A para. 1(1)(c) and preceding word repealed (10.2.2011) by virtue of Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1

F5 Sch. 8A para. 1(1)(c) and preceding word repealed (10.2.2011) by virtue of Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1

F6 Sch. 8A para. 1(4) repealed (10.2.2011) by Rates (Amendment) Act (Northern Ireland) 2009 (c. 8), ss. 6(2), 18, 19(1), Sch. 2; S.R. 2011/16, art. 2(1), Sch. 1