Valuation Act 2001

Global valuation of property of public utility undertakings.

53

53.—(1) The Minister may, by order, require F68[Tailte Éireann] to carry out a valuation of relevant properties (taken as a whole as respects the particular undertaking), being properties—

(a) referred to in subsection (5), or

(b) referred to in that subsection and falling within a specified category or categories,

and occupied by—

(i) a specified public utility undertaking, or

(ii) each public utility undertaking falling within a specified class of such undertaking.

(2) The value of the properties concerned determined in accordance with such a valuation is referred to in this Act as a “global valuation”.

(3) An order under subsection (1) shall not—

(a) be made save after consultation by F69[] any other Minister of the Government who, in the opinion of the Minister, is concerned in the matter, or

(b) provide for the valuation of any relevant property occupied by a public utility undertaking for the purpose of generating electricity.

(4) An order under subsection (1) shall specify a date by reference to which the global valuation or valuations to which it relates shall be made and the date by which that valuation or those valuations shall be required to be entered in the central valuation list under section 55.

(5) The properties mentioned in subsection (1) are those properties, wherever situated, occupied by the undertaking or each undertaking concerned (whether entered in a valuation list or an existing valuation list or not) that, F68[in the opinion of Tailte Éireann], are used by the undertaking for—

(a) in case the undertaking is a company, the principal objects of the undertaking as set out in its memorandum of association,

(b) in any other case, the principal purposes for which, F68[in the opinion of Tailte Éireann], the undertaking carries on business.

(6) F68[Tailte Éireann] shall—

(a) in the fifth year after the year in which a global valuation in relation to an undertaking is carried out under an order under subsection (1) or is last carried out under this subsection, or

(b) at such earlier time as the Minister, after consultation with F69[] any other Minister of the Government who, in the opinion of the Minister, is concerned in the matter, may require him or her to do so,

carry out a further valuation, being a valuation of the kind referred to in subsection (1), with respect to the relevant properties occupied by the undertaking referred to in that subsection, and such a valuation is also referred to in this Act as a “global valuation”.

F70[(6A) Where a further global valuation in relation to a public utility undertaking is carried out in accordance with subsection (6), any value in relation to any property that comprised part of the previous global valuation of that public utility undertaking (being its value immediately before it was comprised in the global valuation) but does not comprise part of the further global valuation, shall be entered in a valuation list on the same date as the further global valuation is entered in the central valuation list under section 55.]

(7) As soon as may be after a global valuation in relation to an undertaking is entered in the central valuation list under section 55, any value in relation to any property comprised in that valuation which is entered in a valuation list or an existing valuation list shall be deleted by F68[Tailte Éireann] from that list.

F70[(7A) After the carrying out of a global valuation in relation to a public utility undertaking and prior to the carrying out of a further global valuation in accordance with subsection (6), any property or properties comprised in that global valuation shall, except where provided for in subsection (7B), not be subject to a valuation under Part 5 or a revision under Part 6.

(7B) Notwithstanding subsection (7A), after the determination of a global valuation in relation to a public utility undertaking and prior to the carrying out of a further global valuation in accordance with subsection (6), any property comprised in that global valuation list that is disposed of or, in the opinion of the Commissioner, no longer occupied by that public utility undertaking for the purposes set out in subsection (5), may be subject to a valuation under Part 5 or a revision under Part 6, unless it is subsequently occupied by another public utility undertaking that has been the subject of a global valuation under this section and, in the opinion of the Commissioner, used for the purposes set out in subsection (5).

(7C) Where a public utility undertaking that has been the subject of a global valuation

(a) acquires a relevant property after that global valuation has been carried out, and

(b) that relevant property is, in the opinion of the Commissioner, used for the purposes set out in subsection (5),

such relevant property shall not be subject to a valuation under Part 5 or a revision under Part 6 until it meets the criteria set out in subsection (7B).]

(8) F68[Tailte Éireann] shall apportion the global valuation in relation to an undertaking between each of the rating authorities in whose areas property comprised in the valuation is situate in such manner as the Minister shall, after consultation with F68[any other Minister of the Government who, in the opinion of the Minister, is concerned in the matter], by order prescribe and so much of the valuation as is so apportioned to each such authority shall, accordingly, be the valuation of the property of the undertaking situate in the area of the authority.

(9) An undertaking in relation to which a global valuation is being carried out shall, within F71[2 months] from the date of being requested in writing to do so by F68[Tailte Éireann], supply to F68[Tailte Éireann ] such information as he or she may require for the purpose of the performance of his or her functions under this section.

(10) F68[Tailte Éireann shall]

(a) in the case of a global valuation referred to in subsection (1), on the date specified in that behalf in the order concerned referred to in that subsection, and

(b) in the case of a global valuation referred to in subsection (6), on such date as he or she considers appropriate,

issue to the undertaking concerned and F68[the Minister and to any other Minister of the Government who, in the opinion of Tailte Éireann, is concerned in the matter] a certificate (in this Act referred to as a “global valuation certificate”) specifying the value, as determined under that order or subsection (6), as the case may be, of the properties comprised in the valuation and stating F68[such other information as Tailte Éireann considers appropriate].

F71[(11) F68[Tailte Éireann shall], on a date that is not less than 3 months before the date on which he or she issues, in its final terms, under subsection (10), a global valuation certificate, issue a copy of that certificate, in the terms he or she proposes to so issue it under that subsection, to the undertaking concerned, relevant rating authorities F68[, the Minister and any other Minister of the Government who, in the opinion of Tailte Éireann, is concerned in the matter and Tailte Éireann shall issue the notice referred to in subsection (12) to the undertaking concerned and the Minister and such other Minister of the Government, if any, who was issued with a copy of the certificate.]]

F68[(12) The notice mentioned in subsection (11) is a notice stating that, if the undertaking concerned or the Minister or such other Minister of the Government, if any, who was issued with a copy of the certificate referred to in subsection (11) is dissatisfied with any material particular stated in the copy of the certificate referred to in that subsection, it or the Minister or such other Minister of the Government, if any, as was issued with a copy of the certificate may, within 40 days from the date of the issuing of the copy to it or him or her, make submissions under this subsection to Tailte Eireann in relation to the matter (and such an undertaking and the Minister and such other Minister of the Government, if any, issued with a copy of the certificate may make such submissions, within that period to Tailte Eireann accordingly).]

(13) Submissions under subsection (12) shall, as appropriate—

(a) specify—

(i) the grounds on which the person making the submissions (“the person concerned”) considers the global valuation as made under an order under subsection (1) or subsection (6), as the case may be, and indicated in the copy of the proposed global valuation certificate concerned is incorrect, and

(ii) by reference to such matters as the person concerned considers appropriate, what that person considers the global valuation in relation to the undertaking concerned ought to be,

(b) specify the grounds on which the person concerned considers any other detail (other than in respect of the global valuation) stated in the said copy is incorrect,

(c) specify the grounds on which the person concerned considers that a property ought to have been included in, or, as the case may be, excluded from, the said global valuation and what adjustment he or she considers ought to be made to that valuation were that property to be so included or excluded, as the case may be.

(14) F68[Tailte Éireann] shall consider any submissions made to him or her under and in accordance with subsection (12) and may, if he or she thinks it appropriate to do so, amend the terms of the global valuation certificate concerned proposed to be issued under subsection (10) and issue that certificate, in the terms as so amended, under that subsection accordingly.

Annotations

Amendments:

F68

Substituted (1.03.2023) by Tailte Éireann Act 2022 (50/2022), s. 40(d)(i),(iii),(iv)(I),(v)-(xi), S.I. No. 58 of 2023, art. 4.

F69

Deleted (1.03.2023) by Tailte Éireann Act 2022 (50/2022), s. 40(d)(ii), (iv)(II), S.I. No. 58 of 2023, art. 4.

F70

Inserted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 29(a) and (b), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45.

F71

Substituted (15.07.2019) by Local Government Rates and other Matters Act 2019 (24/2019), s. 21(b)(i), (ii), S.I. No. 355 of 2019;

Editorial Notes:

E26

Power pursuant to subs. (8) exercised (29.10.2021) by Valuation Act 2001 (Global Valuation) (Apportionment) (Virgin Media Ireland Limited) Order 2021 (S.I. No. 503 of 2021).

E27

Power pursuant to subs. (8) exercised (29.10.2021) by Valuation Act 2001 (Global Valuation) (Apportionment) (RTÉ Transmission Network Designated Activity Company) Order 2021 (S.I. No. 502 of 2021).

E28

Power pursuant to subs. (8) exercised (28.10.2020) by Valuation Act 2001 (Global Valuation) (Apportionment) (Iarnród Éireann) Order 2020 (S.I. No. 475 of 2020).

E29

Power pursuant to subs. (8) exercised (28.10.2020) by Valuation Act 2001 (Global Valuation) (Apportionment) (Meteor Mobile Communications Limited) Order 2020 (S.I. No. 474 of 2020).

E30

Power pursuant to subs. (8) exercised (28.10.2020) by Valuation Act 2001 (Global Valuation) (Apportionment) (Eircom Limited) Order 2020 (S.I. No. 473 of 2020).

E31

Power pursuant to subs. (8) exercised (28.10.2020) by Valuation Act 2001 (Global Valuation) (Apportionment) (Gas Networks Ireland) Order 2020 (S.I. No. 472 of 2020).

E32

Power pursuant to subs. (8) exercised (28.10.2020) by Valuation Act 2001 (Global Valuation) (Apportionment) (Three Ireland) Order 2020 (S.I. No. 471 of 2020).

E33

Power pursuant to subs. (8) exercised (28.10.2020) by Valuation Act 2001 (Global Valuation) (Apportionment) (Vodafone Ireland) Order 2020 (S.I. No. 470 of 2020).

E34

Power pursuant to subs. (8) exercised (28.10.2020) by Valuation Act 2001 (Global Valuation) (Apportionment) (BT Ireland) Order 2020 (S.I. No. 469 of 2020).

E35

Power pursuant to subs. (8) exercised (18.10.2019) by Valuation Act 2001 (Global Valuation) (Apportionment) (Irish Water) Order 2019 (S.I. No. 518 of 2019).

E36

Power pursuant to subs. (8) exercised (18.10.2019) by Valuation Act 2001 (Global Valuation) (Apportionment) (Electricity Supply Board) Order 2019 (S.I. No. 517 of 2019).

E37

Power pursuant to subs. (8) exercised (18.10.2019) by Valuation Act 2001 (Global Valuation) (Apportionment) (Eirgrid) Order 2019 (S.I. No. 516 of 2019).

E38

Power pursuant to subs. (1) exercised (20.02.2019) by Valuation Act 2001 (Global Valuation) (Irish Water) Order 2019 (S.I. No. 60 of 2019).

E39

Power pursuant to subs. (8) exercised (24.09.2016) by Valuation Act 2001 (Global Valuation) (Apportionment) (RTÉ Transmission Network Limited) Order 2016 (S.I. No. 495 of 2016).

E40

Power pursuant to subs. (8) exercised (24.09.2016) by Valuation Act 2001 (Global Valuation) (Apportionment) (Virgin Media Ireland Limited) Order 2016 (S.I. No. 494 of 2016).

E41

Power pursuant to subs. (8) exercised (4.11.2015) by Valuation Act 2001 (Global Valuation) (Apportionment) (Vodafone) Order 2015 (S.I. No. 493 of 2015).

E42

Power pursuant to subs. (8) exercised (4.11.2015) by Valuation Act 2001 (Global Valuation) (Apportionment) (Meteor) Order 2015 (S.I. No. 492 of 2015).

E43

Power pursuant to subs. (8) exercised (4.11.2015) by Valuation Act 2001 (Global Valuation) (Apportionment) (Iarnród Éireann) Order 2015 (S.I. No. 491 of 2015).

E44

Power pursuant to subs. (8) exercised (4.11.2015) by Valuation Act 2001 (Global Valuation) (Apportionment) (Three Ireland) Order 2015 (S.I. No. 490 of 2015).

E45

Power pursuant to subs. (8) exercised (4.11.2015) by Valuation Act 2001 (Global Valuation) (Apportionment) (Gas Networks Ireland) Order 2015 (S.I. No. 489 of 2015).

E46

Power pursuant to subs. (8) exercised (4.11.2015) by Valuation Act 2001 (Global Valuation) (Apportionment) (Eircom Limited) Order 2015 (S.I. No. 488 of 2015).

E47

Power pursuant to subs. (8) exercised (4.11.2015) by Valuation Act 2001 (Global Valuation) (Apportionment) (BT Ireland) Order 2015 (S.I. No. 487 of 2015).

E48

Power pursuant to subs. (8) exercised (18.12.2014) by Valuation Act 2001 (Global Valuation) (Apportionment) (Electricity Supply Board) Order 2014 (S.I. No. 594 of 2014).

E49

Power pursuant to subs. (8) exercised (18.12.2014) by Valuation Act 2001 (Global Valuation) (Apportionment) (Eirgrid) Order 2014 (S.I. No. 593 of 2014).

E50

Power pursuant to subs. (8) exercised (22.11.2012) by Valuation Act 2001 (Global Valuation) (Apportionment) (Hutchison 3G Ireland Limited, trading as 3) Order 2012 (S.I. No. 460 of 2012).

E51

Power pursuant to subs. (8) exercised (29.09.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (Waterways Ireland) Order 2010 (S.I. No. 465 of 2010).

E52

Power pursuant to subs. (8) exercised (29.09.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (O2 Ireland) Order 2010 (S.I. No. 464 of 2010).

E53

Power pursuant to subs. (8) exercised (26.05.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (Bord Gáis Éireann) Order 2010 (S.I. No. 230 of 2010).

E54

Power pursuant to subs. (1) exercised (21.05.2008) by Valuation Act 2001 (Global Valuation) (Eirgrid) Order 2008 (S.I. No. 158 of 2008).

E55

Power pursuant to subs. (8) exercised (30.11.2006) by Valuation Act 2001 (Global Valuation) (Apportionment) (Radio Telefís Éireann) Order 2006 (S.I. No. 588 of 2006).

E56

Power pursuant to subs. (1) exercised (26.05.2006) by Valuation Act 2001 (Global Valuation) (Hutchison 3G Ireland Limited trading as 3) Order 2006 (S.I. No. 272 of 2006).

E57

Power pursuant to subs. (1) exercised (18.11.2005) by Valuation Act 2001 (Global Valuation) (Chorus) Order 2005 (S.I. No. 727 of 2005).

E58

Power pursuant to subs. (1) exercised (18.11.2005) by Valuation Act 2001 (Global Valuation) (NTL) Order 2005 (S.I. No. 726 of 2005).

E59

Power pursuant to subs. (1) exercised (18.11.2005) by Valuation Act 2001 (Global Valuation) (Radio Telefís Éireann) Order 2005 (S.I. No. 725 of 2005).

E60

Power pursuant to subs. (1) exercised (10.11.2004) by Valuation Act 2001 (Global Valuation) (Iarnród Éireann) Order 2004 (S.I. No. 708 of 2004).

E61

Power pursuant to subs. (1) exercised (10.11.2004) by Valuation Act 2001 (Global Valuation) (Waterways Ireland) Order 2004 (S.I. No. 707 of 2004).

E62

Power pursuant to subs. (1) exercised (19.04.2004) by Valuation Act 2001 (Global Valuation) (Bord Gáis Éireann) Order 2004 (S.I. No. 150 of 2004).

E63

Power pursuant to subs. (1) exercised (7.04.2004) by Valuation Act 2001 (Global Valuation) (Eircom) Order 2004 (S.I. No. 162 of 2004).

E64

Power pursuant to subs. (1) exercised (7.04.2004) by Valuation Act 2001 (Global Valuation) (Meteor Mobile Communications Limited) Order 2004 (S.I. No. 149 of 2004).

E65

Power pursuant to subs. (1) exercised (7.04.2004) by Valuation Act 2001 (Global Valuation) (Esat Bt) Order 2004 (S.I. No. 148 of 2004).

E66

Power pursuant to subs. (1) exercised (7.04.2004) by Valuation Act 2001 (Global Valuation) (Vodafone Ireland) Order 2004 (S.I. No. 147 of 2004).

E67

Power pursuant to subs. (1) exercised (7.04.2004) by Valuation Act 2001 (Global Valuation) (O2 Ireland) Order 2004 (S.I. No. 146 of 2004).

E68

Power pursuant to subs. (1) exercised (1.07.2003) by Valuation Act 2001 (Global Valuation) (Electricity Supply Board) Order 2003 (S.I. No. 281 of 2003).

E69

Previous affecting provision: subs. (12) amended (15.07.2019) by Local Government Rates and other Matters Act 2019 (24/2019), s. 21(b)(iii), S.I. No. 355 of 2019; subsection substituted as per F-note above.

E70

Previous affecting provision: subs. (9) amended (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 29(c), S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45; amendment substituted as per F-note above.

E71

Previous affecting provision: power pursuant to subs. (8) exercised (23.11.2011) by Valuation Act 2001 (Global Valuation) (Apportionment) (UPC Communications Ireland Limited) Order 2011 (S.I. No. 606 of 2011). UPC is now trading as Virgin Media Ireland and this SI therefore appears to be superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Virgin Media Ireland Limited) Order 2016 (S.I. No. 494 of 2016) as per E-note above.

E72

Previous affecting provision: power pursuant to subs. (8) exercised (23.11.2011) by Valuation Act 2001 (Global Valuation) (Apportionment) (RTE Transmission Network Limited) Order 2011 (S.I. No. 605 of 2011); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (RTÉ Transmission Network Limited) Order 2016 (S.I. No. 495 of 2016) as per E-note above.

E73

Previous affecting provision: power pursuant to subs. (8) exercised (29.11.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (Iarnród Éireann) Order 2010 (S.I. No. 567 of 2010); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Iarnród Éireann) Order 2015 (S.I. No. 491 of 2015) as per E-note above.

E74

Previous affecting provision: power pursuant to subs. (8) exercised (29.09.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (BT Ireland) Order 2010 (S.I. No. 466 of 2010); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (BT Ireland) Order 2015 (S.I. No. 487 of 2015) as per E-note above.

E75

Power pursuant to subs. (8) exercised (29.09.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (Vodafone Ireland) Order 2010 (S.I. No. 463 of 2010); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Vodafone) Order 2015 (S.I. No. 493 of 2015) as per E-note above.

E76

Previous affecting provision: power pursuant to subs. (8) exercised (29.09.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (Meteor Mobile Communications Limited) Order 2010 (S.I. No. 462 of 2010); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Meteor) Order 2015, S.I. No. 492 of 2015 as per E-note above.

E77

Previous affecting provision: power pursuant to subs. (8) exercised (26.05.2010) by Valuation Act 2001 (Global Valuation) (Apportionment) (Eircom) Order 2010 (S.I. No. 229 of 2010); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Eircom Limited) Order 2015 (S.I. No. 488 of 2015) as per E-note above.

E78

Previous affecting provision: power pursuant to subs. (8) exercised (26.08.2009) by Valuation Act 2001 (Global Valuation) (Apportionment) (Electricity Supply Board) Order 2009 (S.I. No. 340 of 2009); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Electricity Supply Board) Order 2014 (S.I. No. 594 of 2014) as per E-note above.

E79

Previous affecting provision: power pursuant to subs. (8) exercised (26.08.2009) by Valuation Act 2001 (Global Valuation) (Apportionment) (Eirgrid) Order 2009 (S.I. No. 339 of 2009); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Eirgrid) Order 2014 (S.I. No. 593 of 2014) as per E-note above.

E80

Previous affecting provision: power pursuant to subs. (8) exercised (18.05.2007) by Valuation Act 2001 (Global Valuation) (Apportionment) (Hutchison 3G Ireland Limited Trading As 3) Order 2007 (S.I. No. 237 of 2007); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Hutchison 3G Ireland Limited, trading as 3) Order 2012 (S.I. No. 460 of 2012) as per E-note above.

E81

Previous affecting provision: power pursuant to subs. (8) exercised (30.11.2006) by Valuation Act 2001 (Global Valuation) (Apportionment) (NTL) Order 2006 (S.I. No. 589 of 2006). NTL, then Chorus NTL, was rebranded as UPC and is now trading as Virgin Media Ireland; this SI therefore appears to be superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (UPC Communications Ireland Limited) Order 2011 (S.I. No. 606 of 2011) as per E-note above.

E82

Previous affecting provision: power pursuant to subs. (8) exercised (30.11.2006) by Valuation Act 2001 (Global Valuation) (Apportionment) (Chorus) Order 2006 (S.I. No. 587 of 2006). Chorus NTL was rebranded as UPC and is not trading as Virgin Media Ireland; this SI therefore appears to be superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (UPC Communications Ireland Limited) Order 2011 (S.I. No. 606 of 2011) as per E-note above.

E83

Previous affecting provision: power pursuant to subs. (8) exercised (30.11.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (Waterways Ireland) Order 2005 (S.I. No. 759 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Waterways Ireland) Order 2010 (S.I. No. 465 of 2010) as per E-note above.

E84

Previous affecting provision: power pursuant to subs. (8) exercised (30.11.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (Iarnród Éireann) Order 2005 (S.I. No. 758 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Iarnród Éireann) Order 2015 (S.I. No. 491 of 2015) as per E-note above.

E85

Previous affecting provision: power pursuant to subs. (8) exercised (25.02.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (Bord Gáis Éireann) Order 2005 (S.I. No. 255 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Bord Gáis Éireann) Order 2010 (S.I. No. 230 of 2010) as per E-note above.

E86

Previous affecting provision: power pursuant to subs. (8) exercised (25.02.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (Eircom) Order 2005 (S.I. No. 254 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Eircom Limited) Order 2015 (S.I. No. 488 of 2015) as per E-note above.

E87

Previous affecting provision: power pursuant to subs. (8) exercised (20.02.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (Vodafone Ireland) Order 2005 (S.I. No. 253 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Vodafone) Order 2015 (S.I. No. 493 of 2015) as per E-note above.

E88

Previous affecting provision: power pursuant to subs. (8) exercised (20.02.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (O2 Ireland) Order 2005 (S.I. No. 252 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (O2 Ireland) Order 2010 (S.I. No. 464 of 2010).

E89

Previous affecting provision: power pursuant to subs. (8) exercised (20.02.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (Meteor Mobile Communications Limited) Order 2005 (S.I. No. 251 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Meteor Mobile Communications Limited) Order 2010 (S.I. No. 462 of 2010) as per E-note above.

E90

Previous affecting provision: power pursuant to subs. (8) exercised (20.02.2005) by Valuation Act 2001 (Global Valuation) (Apportionment) (Bt Ireland) Order 2005 (S.I. No. 250 of 2005); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (BT Ireland) Order 2010 (S.I. No. 466 of 2010) as per E-note above.

E91

Previous affecting provision: power pursuant to subs. (8) exercised (7.04.2004) by Valuation Act 2001 (Global Valuation) (Apportionment) (Electricity Supply Board) Order 2004 (S.I. No. 151 of 2004); superseded by Valuation Act 2001 (Global Valuation) (Apportionment) (Electricity Supply Board) Order 2009 (S.I. No. 340 of 2009) as per E-note above.