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[F1SCHEDULE C1N.I.Setting the rate for section C1(1): Northern Ireland

Single or multiple ratesN.I.

21(1)Except where the Department of Justice by regulations requires more than one rate of return to be set by the rate-assessor, a rate of return is to be set so as to have effect for all cases.N.I.

(2)Where more than one rate of return is set for the time being by virtue of regulations under sub-paragraph (1), a review under paragraph 1(1) or 2(1) is to be conducted separately in relation to each rate of return (and a reference in paragraph 2(4)(b) to the previous review is to be read as necessary for this).

22N.I.Regulations under paragraph 21(1) must—

(a)specify the circumstances to which each rate of return is to relate,

(b)require the rate-assessor’s report under paragraph 23 to cover each rate of return separately.]