Regulation 2 Definition of “qualifying year”
In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010f1 for the words “1st April 2016” there shall be substituted the words “1st April 2017”.
Annotations
Footnotes
- f1
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S.R. 2010 No.4 as amended by S.R. 2012 No.106, S.R. 2013 No.46, S.R. 2014 No.68 and S.R. 2015 No.123