Legalize / United Kingdom / Northern Ireland / Ni-Statutory-Rule

The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2015

Type Ni-Statutory-Rule

Publication 2015-03-05

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

PDF Download

articles Not indexed

Reform history JSON API

Made: 5th March 2015

Coming into operation: 1st April 2015

The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977[^f00001].

Citation and commencement

1

These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2015 and shall come into operation on 1st April 2015.

Definition of “qualifying year”

2

In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010[^f00002] for the words “1st April 2015” there shall be substituted the words “1st April 2016”.

Signed

Sealed with the Official Seal of the Department of Finance and Personnel on 5th March 2015

Brian McClure — A senior officer of the Department of Finance and Personnel

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2016.

Footnotes

[^f00001]: S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.))

[^f00002]: S.R. 2010 No.4 as amended by S.R. 2012 No.106, S.R. 2013 No.46 and S.R. 2014 No.68

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.