{
  "url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021/introduction",
  "json_url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021/introduction.json",
  "legislation": "nisr/2021/116",
  "legislation_title": "The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2021",
  "legislation_url": "https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Rates\nMade 30th April 2021\nComing into operation 7th May 2021\nThe Department of Finance makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to, the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.))"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6 (N.I.))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2021/116/introduction",
    "retrieved_at": "2026-10-29T00:39:16.183740+00:00"
  },
  "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."
}