{
  "url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2020",
  "json_url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2020.json",
  "id": "nisr/2020/92",
  "title": "The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2020",
  "short_title": "Rates (Coronavirus) (Emergency Relief) 2020",
  "long_title": "These Regulations provide for emergency rate relief in respect of specified hereditaments for the financial year ending before 1st April 2021. The relief is being provided in order to provide support to businesses as a result of the serious and imminent threat to public health from the virus known as Coronavirus or “Severe acute respiratory syndrome coronavirus 2”, which causes the disease known as “COVID-19”.",
  "citation": "S.R. 2020/92",
  "type": "nisr",
  "year": "2020",
  "number": "92",
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  "date": "2020-06-01",
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      "heading": "Reduction of rates in respect of specified hereditaments",
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      "heading": "Treatment of mixed hereditaments",
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      "heading": "Condition for reduction of rates in certain circumstances",
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      "heading": "Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010",
      "url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2020/regulation-6",
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      "heading": "EXCEPTED HEREDITAMENTS",
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    },
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      "date": "2020-06-03",
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      "id": "nisi/1977/2157",
      "title": "Rates (Northern Ireland) Order 1977",
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      "provisions": [
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  ],
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    "retrieved_at": "2026-10-29T00:43:54.870951+00:00"
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  "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."
}