Amendment of Article 20 of the Rates (Northern Ireland) Order 1977
This section has no associated Explanatory Memorandum
2.—(1) Subject to paragraph (2), in Article 20(4) of the Rates (Northern Ireland) Order 1977(1) (rating of owners instead of occupiers in certain cases) for “7½ per cent.” there shall be substituted “10 per cent.”.
(2) Paragraph (1) shall not apply in respect of a rate made for a year ending before 1st April 2015.
(1)
Article 20(4) was amended by Article 3(2) of the Rates (Amendment) (Northern Ireland) Order 1983 (S.I. 1983/421 (N.I. 7))