{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2016/introduction",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2016/introduction.json",
  "legislation": "nisr/2016/26",
  "legislation_title": "The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2016",
  "legislation_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2016",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Rates\nMade 29th January 2016\nComing into operation 1st April 2016\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.)) and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6(N.I.))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2016/26/introduction",
    "retrieved_at": "2026-10-29T00:58:46.983916+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."
}