I13Rating of owners instead of occupiers in certain cases

In Article 20 of the Rates (Northern Ireland) Order 1977 (rating of owners instead of occupiers in certain cases)—

a

in paragraph (1)—

i

in sub-paragraph (a), after “hereditament” insert “ (where the hereditament does not have a net annual value and a capital value) ”;

ii

in sub-paragraph (b), for “£55,000” substitute “ £150,000 ”;

ii

in sub-paragraph (c), for head (ii) substitute—

ii

its net annual value does not exceed £1,590;

b

in paragraph (1A), for the words from “both conditions” to the end of that paragraph substitute “the conditions in sub-paragraphs (b) and (c)(ii) of paragraph (1) must be satisfied, but the condition set out in sub-paragraph (c)(i) of that paragraph does not apply in relation to such a hereditament.