Regulation 2 Interpretation

In these Regulations—

• “the 1977 Order” means the Rates (Northern Ireland) Order 1977;

• “the 2010 Regulations” means the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010^f1;

• “excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;

• “Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975^f2;

• “specified hereditament” means a hereditament—

  1. (a)

     which is, or would fall to be, shown in the NAV list from 1st April 2020;

  2. (b)

     the NAV of which does not exceed £3,800,000;

  3. (c)

     in respect of which there is a rates liability between 1st April 2020 and 31st July 2020; and

  4. (d)

     which is not an excepted hereditament;

• “specified year” means the year ending before the 1st April 2021; and

• “statutory undertaker” means persons authorised or licenced by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker.