# The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2020

S.R. 2020/91 · made 1 June 2020

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 2021.

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

PDFs: Printed copy https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2020/pdf/nisr_20200091_en.pdf; NI Explanatory Memorandum https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2020/pdf/nisrem_20200091_en.pdf

## Introductory text

Rates
Made 1st June 2020
Coming into operation 23rd June 2020
The Department of Finance 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) 2020 and shall come into operation on 23rd June 2020.

## 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 2020” there shall be substituted the words “1st April 2021”.

## Signature

Sealed with the Official Seal of the Department of Finance on 1st June 2020
L.S.
Alan Brontë
A senior officer of the Department of Finance

## 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 2021.

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Source: https://www.legislation.gov.uk/nisr/2020/91 (the official version)
Page: https://openlegislation.uk/rates-small-business-hereditament-relief-amendment-regulations-northern-ireland-2020
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.