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 2021” there shall be substituted the words “1st April 2022”.
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, S.R.2015 No 123, S.R.2016 No. 26, S.R.2017 No. 72, S.R.2018 No.61, S.R.2019 No. 44 and S.R. 2020 No.91.