# The Rate Relief (General) Regulations (Northern Ireland) 2007, Regulation 54: Interpretation of enforcement provisions

Extent: N.I.

(1) In this Part “authorised officer” means a person acting in accordance with any authorisation for the purposes of this Part, which is for the time being in force in relation to him.
(2) For the purposes of this Part—
(a) references to a document include references to anything in which information is recorded in electronic or any other form;
(b) the requirement that a notice given by an authorised officer be in writing shall be taken to be satisfied in any case where the contents of the notice—
(i) are transmitted to the recipient of the notice by electronic means; and
(ii) are received by him in a form that is legible and capable of being recorded for future reference.
(3) In this Part, “premises” includes—
(a) moveable structures and vehicles, vessels, aircraft and hovercraft;
(b) installations that are offshore installations for the purposes of the Mineral Workings (Offshore Installations) Act 1971; and
(c) places of all other descriptions whether or not occupied as land or otherwise,
and references in this Part to the occupier of any premises shall be construed, in relation to premises that are not occupied as land, as references to any person for the time being present at the place in question.
(4) In this Part—
“rate relief offence” means—
(a)any criminal offence in connection with a claim for a rate relief;
(b)any criminal offence in connection with the receipt or payment of any amount by way of such a rate relief;
(c)any criminal offence committed for the purpose of facilitating the commission (whether or not by the same person) of a rate relief offence;
(d)any attempt or conspiracy to commit a rate relief offence.
(5) In this Part—
(a) any reference to a person authorised to carry out any function relating to rate relief shall include a reference to a person providing services relating to that rate relief directly or indirectly to the Executive; and
(b) any reference to the carrying out of a function relating to rate relief shall include a reference to the provision of any services relating to it.

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Source: https://www.legislation.gov.uk/nisr/2007/204/regulation/54 (the official version)
Page: https://openlegislation.uk/rate-relief-general-regulations-northern-ireland-2007/regulation-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.