{
  "url": "https://openlegislation.uk/rates-exemption-for-automatic-telling-machines-in-rural-areas-order-northern-ireland-2026/article-2",
  "json_url": "https://openlegislation.uk/rates-exemption-for-automatic-telling-machines-in-rural-areas-order-northern-ireland-2026/article-2.json",
  "legislation": "nisr/2026/22",
  "legislation_title": "The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2026",
  "legislation_url": "https://openlegislation.uk/rates-exemption-for-automatic-telling-machines-in-rural-areas-order-northern-ireland-2026",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Definition of “relevant year”",
  "text": "For the purposes of the definition of “relevant year” in Article 42(1G) of the Rates (Northern Ireland) Order 1977 the Department of Finance specifies the later date of 1st April 2027.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in operation at 11.3.2026, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2026/22/article/2",
    "retrieved_at": "2026-10-29T00:24:24.420169+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."
}