{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013.json",
  "id": "nisr/2013/46",
  "title": "Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2013",
  "short_title": "Rates (Small Business Hereditament Relief) 2013",
  "long_title": "The Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010, as amended, provide for rate relief for certain small business hereditaments for any rating year ending before 1st April 2015. These Regulations further amend those Regulations by—raising the upper limit for the 20% relief category from £10,000 to £15,000; andproviding that there shall be no small business hereditament relief in respect of a hereditament where a ratepayer receives sport and recreation relief, industrial relief or freight transport relief in respect of it.",
  "citation": "S.R. 2013/46",
  "type": "nisr",
  "year": "2013",
  "number": "46",
  "version": "current",
  "date": "2013-03-06",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/introduction",
      "extent": null,
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    },
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    },
    {
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      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010",
      "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/regulation-2",
      "extent": null,
      "status": null,
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [
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      "title": "Printed copy",
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      "language": null,
      "date": "2013-03-08",
      "size": 85056,
      "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/pdf/nisr_20130046_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2013/46/pdfs/nisr_20130046_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2013-03-08",
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      "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/pdf/nisrem_20130046_en.pdf",
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "nisi/1977/2157",
      "title": "Rates (Northern Ireland) Order 1977",
      "url": "https://openlegislation.uk/rates-northern-ireland-order-1977",
      "provisions": [
        "article/31C"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/changes.json",
  "changes_made_by": 3,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2013/46",
    "retrieved_at": "2026-10-29T01:11:55.824021+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."
}