{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/regulation-2",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013/regulation-2.json",
  "legislation": "nisr/2013/46",
  "legislation_title": "Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2013",
  "legislation_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2013",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010",
  "text": "(1) The Rates (Small Business Hereditaments Relief) Regulations (Northern Ireland) 2010 shall be amended in accordance with paragraphs (2) to (4).\n(2) In regulation 2 (interpretation) after the definition of “post office” there shall be inserted the following definition—\n““prescribed recreation” has the meaning assigned to it by Article 31(6) of the 1977 Order;”.\n(3) In regulation 3 (reduction of rates in respect of certain qualifying hereditaments) for “£10,000” in both places where it occurs there shall be substituted “£15,000”.\n(4) In the Schedule (excepted hereditaments) after paragraph 6 there shall be inserted the following paragraphs—\n“7. A hereditament which is shown in the NAV list as used solely for the purposes of a prescribed recreation.\n8. A hereditament which is shown in the NAV list as having part of its net annual value apportioned to a part or parts of the hereditament used solely for the purposes of a prescribed hereditament.\n9. A hereditament which is distinguished in the NAV list as occupied and used wholly or partly for industrial purposes or for transport purposes.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 2010 No. 4 as amended by S.R. 2012 No. 106"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2013/46/regulation/2",
    "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."
}