
1 
This Order may be cited as the New NAV List (Time of Valuation) Order (Northern Ireland) 2021 and shall come into operation on 1st October 2021.
2 
1st October 2021 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 2023 is to be ascertained.
Sealed with the Official Seal of the Department of Finance on 7th September 2021.
Sharon Magee
A senior officer of the Department of Finance
