The Rates (Localised Flooding) (Emergency Relief) Regulations (Northern Ireland) 2023 No. 198

Treatment of mixed hereditaments N.I.

4.  In any case where a hereditament has both a net annual value and a capital value, regulation 3 shall apply as if a reference to any amount payable on account of a rate on a specified hereditament is a reference to the net annual value of the hereditament.

Commencement Information

I1 Reg. 4 in operation at 11.12.2023, see reg. 1