Paragraph 4 I1F1
Northern Ireland
(1)
Subject to sub-paragraph (2), there shall be no rates due and payable by an eligible person for a year earlier than that in which the agreement is entered into.
(2)
Sub-paragraph (1) shall not apply in the case of rates due and payable in respect of the qualifying hereditament by an eligible person who is the surviving partner of a person who had made an agreement under these Regulations in respect of that 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. 4 in operation at 1.4.2010, see reg. 1