Rates (Amendment) Act (Northern Ireland) 2016
| Year | 2016 |
Rates (Amendment) Act (Northern Ireland) 2016
2016 (N.I.) c. 6
An Act to amend the Rates (Northern Ireland) Order 1977 to enable regulations to be made permitting an increase in the level of reduction in the normal rate to 100% for certain hereditaments used for prescribed recreation; to provide that certain hereditaments are not to be treated for the purposes of the Order as occupied by reason only of them containing certain window displays; and for connected purposes.
[11th March 2016]
BE IT ENACTED by being passed by the Northern Ireland Assembly and assented to by Her Majesty as follows:
1 Power for Department to increase rates reduction provided under Article 31 of the 1977 Order in certain cases
(1) The 1977 Order is amended as follows.
(2) In Article 31 (reduction of rates on certain hereditaments used for recreation)—
(a) after paragraph (5) insert—
“(5A) The Department may by regulations provide that the reduction in the normal rate in accordance with paragraphs (3) and (4) may be increased to 100% in prescribed cases.
(5B) Without prejudice to the generality of paragraph (5A), prescribed cases in regulations under that paragraph shall include, subject to such conditions as may be prescribed, where a hereditament is occupied by a community amateur sports club.
(5C) The first regulations under paragraph (5A) shall be made no later than 30 September 2016.”,
(b) in paragraph (6) insert at the appropriate place—
“community amateur sports club” means a registered club within the meaning of section 658(6) of the Corporation Tax Act 2010;”.
(3) In Article 61 (regulations), in paragraph (2A) (affirmative procedure)—
(a) for “under”, where it first occurs, substitute
“under—
(a)” ,
(b) for “, and regulations made under paragraph (1)(b)” substitute
“;
(b) Article 31(5A); or
(c) paragraph (1)(b),”,
(c) the words “shall be subject to affirmative resolution” become a full-out to the paragraph.
2 Specified recreations: pigeon racing
In the Schedule to the Rates (Recreational Hereditaments) Order (Northern Ireland) 2007 (list of specified recreations), where appropriate insert “Pigeon Racing”.
3 Window displays not to constitute occupation under the 1977 Order in certain cases
In Schedule 8A to...
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