Non-Domestic Rating (Unoccupied Property) (Prescribed Information) Regulations (Northern Ireland) 2004
These Regulations relate to notices that may be served on relevant persons under Article 26(2A) of the Rates (Northern Ireland) Order 1977 requiring such persons to provide information to the Department of Finance and Personnel. Article 26(2B) of the same Order defines who is a relevant person for these purposes. This includes gas and electricity undertakers, telecommunications providers and district councils. The Regulations prescribe the type of information that may be required by such a notice. The information required is for the purpose of identifying the person entitled to possession of an unoccupied non-domestic property and, therefore, the person liable to unoccupied property rate.