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2003 No. 185
RATES
Valuation (Natural Gas Undertaking) Regulations (Northern Ireland) 2003
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Made |
21st March 2003 | |
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Coming into operation |
1st April 2003 | |
The Department of Finance and Personnel[1], in exercise of the powers conferred on it by Article 37(4) of the Rates (Northern Ireland) Order 1977[2], and of every other power enabling it in that behalf, hereby makes the following Regulations:
Citation and commencement
1.
These Regulations may be cited as the Valuation (Natural Gas Undertaking) Regulations (Northern Ireland) 2003 and shall come into operation on 1st April 2003.
Interpretation
2.
In these Regulations -
(a) any reference to hereditaments used for any purpose includes a reference to hereditaments which are unused but in relation to which it appears that when next in use they will be used for such a purpose; and
(b) any reference to a company by name is a reference to that company registered by or bearing that name at the date its name is entered in the valuation list.
Phoenix Natural Gas Limited
3.
- (1) Anything which would (apart from these Regulations) be more than one hereditament shall be treated as one hereditament if it is -
(a) occupied by or, if unoccupied, owned by Phoenix Natural Gas Limited;
(b) occupied by pressure reduction stations or by pressure reduction units, high and low pressure pipelines, meters or any other premises or equipment used for the conveyance of gas from one place to another or for a purpose connected with or ancillary to that purpose.
(2) Paragraph (1) does not include any pipes (other than mains), taps, cocks, valves or other similar apparatus (other than any meters) used in any particular place in connection with the use of gas, in that place.
Sealed with the Official Seal of the Department of Finance and Personnel on
21st March 2003.
L.S.
Brian McClure
A senior officer of the Department of Finance and Personnel
EXPLANATORY NOTE
(This note is not part of the Regulations.)
These Regulations provide that specified property used for the conveyance of gas, occupied or, if unoccupied, owned by Phoenix Natural Gas Limited which would, apart from these Regulations, be more than one hereditament shall be treated as one hereditament.
Notes:
[1]
Formerly the Department of Finance and Personnel. See S.I. 1982/338 (N.I. 6) Article 3back
[2]
S.I. 1977/2157 (N.I. 28); Article 37(4) was substituted by Article 6(1) of the Rates (Amendment) (Northern Ireland) Order 1996 (S.I. 1996/162 (N.I. 25))back
ISBN
0 33795068 7
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© Crown copyright 2003 |
Prepared
14 April 2003
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