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Regulation 8 Entitlement to rate reliefI1

Northern Ireland

Where a person is entitled to rate relief, then—

(a)

if he has no income or his income does not exceed the applicable amount calculated in accordance with Part 5 (applicable amounts), the amount of rate relief shall be the amount which is the appropriate maximum rate relief in his case; or

(b)

if his income exceeds the applicable amount calculated in accordance with Part 5, the amount of rate relief shall be the amount calculated under regulation 23 (calculation of weekly amount of rate relief).

Annotations

Commencement

I1

Reg. 8 in operation at 1.4.2007, see reg. 1(1)