{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2016/note",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2016/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2016/26/note",
    "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."
}