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Paragraph 3

A person is eligible upon application under paragraph 2 for Coronavirus Financial Assistance at the lower rate if, at the commencement of the qualifying period, they were -

(a)

the occupier of a restricted hereditament F1... whose net annual value does not exceed £15,000;

(b)

the occupier of a part of a restricted hereditament ...; or

(c)

the occupier of a restricted hereditament which is a bed and breakfast or guest house within the capital value list.

Annotations

Textual amendments

F1

Words in Sch. para. 3 removed (9.4.2021) by The Financial Assistance (Coronavirus) (No. 2) (Amendment) Regulations (Northern Ireland) 2021 (S.R. 2021/94), regs. 1, 2(b)