# The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2022, 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;
“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;
“specified hereditament” means a hereditament—
(a) which is, or would fall to be, shown in the NAV list from 1st April 2020;
(b) the NAV of which does not exceed £3,250,000;
(c) in respect of which there is a rates liability between 1st April 2022 and 30th April 2022; and
(d) which is not an excepted hereditament;
“specified year” means the year ending before the 1st April 2023; and
“statutory undertaker” means persons authorised or licensed 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.

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Source: https://www.legislation.gov.uk/nisr/2022/80/regulation/2 (the official version)
Page: https://openlegislation.uk/rates-coronavirus-emergency-relief-regulations-northern-ireland-2022/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.