# The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2016

S.R. 2016/26 · made 29 January 2016

These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2017.

Made under: Rates (Northern Ireland) Order 1977 (Article 31C)

PDFs: Printed copy https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2016/pdf/nisr_20160026_en.pdf

## Introductory text

Rates
Made 29th January 2016
Coming into operation 1st April 2016
The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977.

## 1 Citation and commencement

These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2016 and shall come into operation on 1st April 2016.

## 2 Definition of “qualifying year”

In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 for the words “1st April 2016” there shall be substituted the words “1st April 2017”.

## Signature

Sealed with the Official Seal of the Department of Finance and Personnel on 29th January 2016.
L.S.
Brian McClure
A senior officer of the Department of Finance and Personnel

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2017.

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Source: https://www.legislation.gov.uk/nisr/2016/26 (the official version)
Page: https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2016
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.