3.—(1) A hereditament which is used for providing living accommodation for a person who—N.I.
(a)is an employee of the Northern Ireland Housing Executive or of a registered housing association listed in Schedule 1;
(b)resides in the hereditament in connection with his employment by that body; and
(c)has no liability for rates in respect of the hereditament during his period of residence there.
(2) For the purposes of sub-paragraph (1), a hereditament—
(a)which is not in use; and
(b)which the Department considers will, when next in use, fall within that sub-paragraph,
shall be deemed to be in use and to fall within that sub-paragraph.
Commencement Information
I1Sch. 2 para. 3 in operation at 1.4.2007, see reg. 1