Paragraph 2 I1F1
Northern Ireland
Subject to sub-paragraph (2), the qualifying hereditament must be the only or principal residence of an eligible person, who is of pensionable age on 1st April in the year in which the agreement is entered into.
The condition as to pensionable age in sub-paragraph (1) shall not apply in the case of an eligible person who is the surviving partner of a person who had made an agreement under these Regulations in respect of the qualifying hereditament.
Annotations
Textual amendments
- F1
Regulations revoked with savings (1.4.2012 in so far as not already in operation) by The Rates (Deferment) (Revocation and Savings) Regulations (Northern Ireland) 2012 (S.R. 2012/147), reg. 3(1) (with reg. 3(2))
Commencement
- I1
Sch. 1 para. 2 in operation at 1.4.2010, see reg. 1