Valuation for Rating (Plant and Machinery) Order (Northern Ireland) 1997
This Order substitutes a new paragraph 3 in Part III of Schedule 12 to the Rates (Northern Ireland) Order 1977. It amends the classes of plant and machinery which can be valued for rating purposes to reflect the recommendations contained in the Report of the Expert Advisory Committee chaired by Mr. Derek Wood QC (Cm 2170). The committee reviewed the rating of plant and machinery with a view to updating and harmonising it throughout the United Kingdom.