{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2014/regulation-2",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2014/regulation-2.json",
  "legislation": "nisr/2014/68",
  "legislation_title": "The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010",
  "text": "(1) Regulation 4 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 shall be amended in accordance with paragraphs (2) and (3).\n(2) In paragraph (b) for “.” there shall be substituted “;”.\n(3) After paragraph (b) there shall be added the following paragraph—\n“(c) 20% if the net annual value of the hereditament exceeds £12,000 but does not exceed £15,000.”",
  "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 and S.R. 2013 No. 46"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/68/regulation/2",
    "retrieved_at": "2026-10-29T01:07:47.848412+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."
}