
1 
These Regulations may be cited as the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.
2 
Where a hereditament has both a capital value and a net annual value, a person shall not be chargeable to rates under Article 25A of the Rates (Northern Ireland) Order 1977 in respect of its capital value.
Sealed with the Official Seal of the Department of Finance and Personnel on 22nd January 2007
R Pengelly
A senior officer of the Department of Finance and Personnel
