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The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2016

Type Ni-Statutory-Rule

Publication 2016-01-29

State In force

Jurisdiction Northern Ireland

Department Government Printer for Northern Ireland

Source legislation.gov.uk

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Made: 29th January 2016

Coming into operation: 1st April 2016

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) 2016 and shall come into operation on 1st April 2016.

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 2016” there shall be substituted the words “1st April 2017”.

Signed

Sealed with the Official Seal of the Department of Finance and Personnel on 29th January 2016.

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 2017.

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.)) and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6(N.I.))

[^f00002]: S.R. 2010 No.4 as amended by S.R. 2012 No.106, S.R. 2013 No.46, S.R. 2014 No.68 and S.R. 2015 No.123

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