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—
an aggregate caravan hereditament;
an armed forces hereditament;
a caravan pitch; or
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.
Paragraph 4ZA was inserted by paragraph 41(6) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006
Paragraph 2(5) was inserted by paragraph 41(3) of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006
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5 was inserted by Article 8 of the Rates (Amendment) (Northern Ireland) Order 1998 (S.I. 1998/3164 (N.I. 22)) and was repealed by paragraph 41(7) of Schedule 2 and Schedule 3 to the Rates (Amendment) (Northern Ireland) Order 2006