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RATES (NORTHERN IRELAND) ORDER 1977 - SECT 39A



39A.(1) Any net annual value to be ascribed to a specified hereditament in a
new valuation list coming into force on 1st April in any year shall be
ascertained by reference to such earlier time as the Department may by order
subject to negative resolution specify, but on the assumption that at the time
specified in the order the hereditament was in the same state and
circumstances as at the time when the list comes into force.

(2) Where an order under paragraph (1) operates for any year, any net annual
value to be ascribed to an unspecified hereditament in the new valuation list
coming into force on 1st April in that year shall, subject to any adjustment
under Article 39B, be

(a)the same value as was ascribed to the hereditament in the old list, that is
the valuation list in force immediately before the coming into force of the
new valuation list, or

(b)(if no such value was ascribed) the value which would properly be ascribed
to the hereditament if the old list were still in force and were altered in
pursuance of an application for revision made on the date of the new valuation
list coming into force.

(3) In this Article and Article 39B "specified hereditament" means a
hereditament of such a class as may be specified in the order under paragraph
(1) and "unspecified hereditament" means a hereditament not of such a class.

(4) This Article does not apply to a hereditament which is occupied by a
public utility undertaking.]

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© 1977 Crown Copyright

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