# The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2014, Regulation 2: Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010


(1) Regulation 4 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 shall be amended in accordance with paragraphs (2) and (3).
(2) In paragraph (b) for “.” there shall be substituted “;”.
(3) After paragraph (b) there shall be added the following paragraph—
“(c) 20% if the net annual value of the hereditament exceeds £12,000 but does not exceed £15,000.”

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Source: https://www.legislation.gov.uk/nisr/2014/68/regulation/2 (the official version)
Page: https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2014/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.