1. This Order may be cited as the New NAV List (Time of Valuation) Order (Northern Ireland) 2024 and shall come into operation on 31st January 2024.
2. 1st April 2024 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 2026 is to be ascertained.
Sealed with the Official Seal of the Department of Finance on 3rd January 2024
(L.S.)
Sharon Magee
A senior officer of the Department of Finance