{
  "url": "https://openlegislation.uk/rates-small-business-hereditament-relief-regulations-northern-ireland-2010/regulation-2",
  "json_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-regulations-northern-ireland-2010/regulation-2.json",
  "legislation": "nisr/2010/4",
  "legislation_title": "Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010",
  "legislation_url": "https://openlegislation.uk/rates-small-business-hereditament-relief-regulations-northern-ireland-2010",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 1977 Order” means the Rates (Northern Ireland) Order 1977;\n“electricity undertaker” means a holder of a licence under Article 10(1) of the Electricity (Northern Ireland) Order 1992;\n“excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;\n“gas undertaker” means a holder of a licence under Article 8 of the Gas (Northern Ireland) Order 1996;\n“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975\n“post office” means a public post office within the meaning of section 42(3) of the Postal Services Act 2000;\n“prescribed recreation” has the meaning assigned to it by Article 31(6) of the 1977 Order;\n“qualifying hereditament” means a hereditament—\n(a)which is, or would fall to be, shown in the NAV list;\n(b)which is wholly occupied;\n(c)which is not an excepted hereditament; and\n(d)no part of which is used as a post office;\n“qualifying year” means a year ending before the 1st April 2027 ; and\n“statutory undertaker” means persons authorised by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker or the airport operator (within the meaning of the Airports (Northern Ireland) Order 1994) of any airport to which Article 25 of that Order applies.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 inserted (1.4.2013) by Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2013 (S.R. 2013/46), regs. 1, 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 substituted (1.4.2026) by The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2026 (S.R. 2026/45), regs. 1, 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in operation at 1.4.2010, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/231 (N.I. 1)"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1996/275 (N.I. 2)"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1975 c.26"
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2000 c.26"
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "S.I. 1994/426 (N.I.1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2010/4/regulation/2",
    "retrieved_at": "2026-10-29T01:29:12.054524+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."
}