
1 
This Order may be cited as the New NAV List (Time of Valuation) Order (Northern Ireland) 2018 and shall come into operation on 1st April 2018.
2 
1st April 2018 is the time by reference to which a net annual value to be ascribed to any hereditament in a new NAV list coming into force on 1st April 2020 is to be ascertained.
Sealed with the Official Seal of the Department of Finance on 28th March 2018
David Hughes
A senior officer of the Department of Finance
