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Regulation 2 Definition of “qualifying year”I1

Northern Ireland

In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010^f1 for the words “1st April 2026” there shall be substituted the words “1st April 2027”.

Annotations

Commencement

I1: Reg. 2 in operation at 1.4.2026, see reg. 1

Footnotes

f1: 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, S.R. 2020 No. 91, S.R. 2021 No. 111, S.R. 2022 No. 51, S.R. 2022 No. 295, S.R. 2024 No. 1 and S.R. 2025 No. 21