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.