# The Rates (Deferment) Regulations (Northern Ireland) 2010, Paragraph 4


(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.
(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.

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Source: https://www.legislation.gov.uk/nidsr/2010/9780337979897/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-rates-deferment-regulations-northern-ireland-2010/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.