{
  "url": "https://openlegislation.uk/draft-rates-deferment-regulations-northern-ireland-2010/schedule-1/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-rates-deferment-regulations-northern-ireland-2010/schedule-1/paragraph-4.json",
  "legislation": "nidsr/2010/9780337979897",
  "legislation_title": "The Rates (Deferment) Regulations (Northern Ireland) 2010",
  "legislation_url": "https://openlegislation.uk/draft-rates-deferment-regulations-northern-ireland-2010",
  "path": "schedule/1/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Subject to sub-paragraph (2), there shall be no rates due and payable by an eligible person for a year earlier than that in which the agreement is entered into.\n(2) Sub-paragraph (1) shall not apply in the case of rates due and payable in respect of the qualifying hereditament by an eligible person who is the surviving partner of a person who had made an agreement under these Regulations in respect of that hereditament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nidsr/2010/9780337979897/schedule/1/paragraph/4",
    "retrieved_at": "2026-10-30T15:41:31.213932+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}