|Made||31st March 2004|
|Coming into operation||1st April 2004|
Property liable for unoccupied property rate
3. - (1) The class of hereditament prescribed for the purposes of Article 25A(2)(a) of, and paragraph 1 of Schedule 8A to, the Rates (Northern Ireland) Order 1977 consists of any specified hereditament within the meaning of Article 39A(3) of that Order -
(2) The conditions referred to in paragraph (1)(b) are that -
(3) Where a hereditament which has been unoccupied becomes occupied on any day and becomes unoccupied again on the expiration of a period of less than six weeks beginning with and including that day, then for the purposes of ascertaining whether the hereditament has been continuously unoccupied for the period mentioned in paragraph (2)(a), it shall be treated as having been unoccupied on that day and throughout the period.
(4) For the purpose of paragraph (2)(a), a hereditament which has not previously been occupied shall be treated as becoming unoccupied on the day for which the hereditament is first shown in a valuation list.
Sealed with the Official Seal of the Department of Finance and Personnel on
31st March 2004.
A senior officer of the Department of Finance and Personnel