{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2018/introduction",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2018/introduction.json",
  "legislation": "nisr/2018/61",
  "legislation_title": "The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2018",
  "legislation_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Rates\nMade 21st March 2018\nComing into operation 1st April 2018\nThe Department of Finance 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": "The Department of Finance, as originally named in the Rates (Northern Ireland) Order 1977, was renamed as the Department of Finance and Personnel by Article 3(7) of, and Schedule 1 to, the Departments (Northern Ireland) Order 1999 (1999 No. 283 (N.I.1)). Renamed as the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.))."
    },
    {
      "type": "footnote",
      "label": "f2",
      "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/2018/61/introduction",
    "retrieved_at": "2026-10-29T00:49:54.698378+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."
}