Rates (Amendment) Act (Northern Ireland) 2016
| Jurisdiction | Northern Ireland |
| Citation | 2016 NI c 6 |
(1) The 1977 Order is amended as follows.after paragraph (5) insert—In the Schedule to the Rates (Recreational Hereditaments) Order (Northern Ireland) 2007 (list of specified recreations) , where appropriate insert In Schedule 8A to the 1977 Order (unoccupied hereditaments) , after paragraph 9 add— For the purposes of Article 25A, if (apart from this paragraph) a hereditament to which this paragraph applies (“hereditament A”) would be treated as occupied by reason only of a window display during any period beginning with the date on which section3 of the Rates
- “(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.
- community amateur sports club” means a registered club within the meaning of section 658(6) of the Corporation Tax Act 2010;
- under—
- (a)
- ;
- (b) Article 31(5A) ; or
- (c) paragraph (1) (b) ,
- (10)
- (1) For the purposes of Article 25A, if (apart from this paragraph) a hereditament to which this paragraph applies (“hereditament A”) would be treated as occupied by reason only of a window display during any period beginning with the date on which section3 of the Rates...
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