Statutory Rules of Northern Ireland
Rates
Made
28th March 2018
Coming into operation
1st April 2018
1. This Order may be cited as the New NAV List (Time of Valuation) Order (Northern Ireland) 2018 and shall come into operation on 1st April 2018.
2. 1st April 2018 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 2020 is to be ascertained.
(This note is not part of the Order)
This Order specifies 1st April 2018 as the time by reference to which net annual values are to be ascertained for the purposes of the new NAV list coming into force on 1st April 2020.
Renamed as the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)).
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 amended by paragraph 19 of Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 (S.I. 2006/2954 (N.I. 18)), section 8(1) of the Rates (Amendment) Act (Northern Ireland) 2009 (2009 c.8 (N.I.)) and section 4 of the Rates (Amendment) Act (Northern Ireland) 2012 (2012 c.1 (N.I.))