Statutory Rules of Northern Ireland
2008 No. 15
Rates
The New NAV List (Time of Valuation) Order (Northern Ireland) 2008
Made
11th January 2008
Coming into operation
1st April 2008
The Department of Finance and Personnel makes the following Order in exercise of the powers conferred by Article 39A(1) of the Rates (Northern Ireland) Order 1977(1):
Citation and commencement
1. This Order may be cited as the New NAV List (Time of Valuation) Order (Northern Ireland) 2008 and shall come into operation on 1st April 2008.
Specification of time
2. 1st April 2008 is the time by reference to which a net annual value to be ascribed to any hereditament in a new NAV list coming into force on 1st April 2010 is to be ascertained.
Sealed with the Official Seal of the Department of Finance and Personnel on 11th January 2008
Brian McClure
A senior officer of the Department of Finance and Personnel
EXPLANATORY NOTE
(This note is not part of the Order)
This Order specifies 1st April 2008 as the time by reference to which net annual values are to be ascertained for the purposes of a new NAV list coming into force on 1st April 2010.
S.I. 1977/2157 (N.I. 28); Article 39A was inserted by Article 7 of the Local Government, Planning and Land (Northern Ireland) Order 1981 (S.I. 1981/437 (N.I. 13)) and paragraph (1) was amended by paragraph 19 of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18))