{
  "url": "https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2026/article-2",
  "json_url": "https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2026/article-2.json",
  "legislation": "nisr/2026/20",
  "legislation_title": "The Rates (Temporary Rebate) (Amendment) Order (Northern Ireland) 2026",
  "legislation_url": "https://openlegislation.uk/rates-temporary-rebate-amendment-order-northern-ireland-2026",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Temporary rebate for certain previously unoccupied hereditaments etc.",
  "text": "In Article 31D of the Rates (Northern Ireland) Order 1977 (temporary rebate for certain previously unoccupied hereditaments etc.)—\n(a) in paragraph (2) for the words “1st April 2026” substitute, “1st April 2027”;\n(b) in paragraph (3)(b) for the words “the one year period ending on 31st March 2026” substitute, “the one year period ending on 31st March 2027”; and\n(c) in paragraph (7)(a) for the words “twelve months” substitute, “twenty-four months”.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 2 in operation at 1.4.2026, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2026/20/article/2",
    "retrieved_at": "2026-10-29T00:24:25.993254+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."
}