Regulation 2 Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010

Regulation 4 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010^f1 shall be amended in accordance with paragraphs (2) and (3).

In paragraph (b) for “.” there shall be substituted “;”.

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.”