BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £1, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Statutory Rules of Northern Ireland |
||
|
You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2018 No. 61 URL: http://www.bailii.org/nie/legis/num_reg/2018/nisr_201861_en_1.html |
||
[New search] [Printable PDF version] [Help]
Statutory Rules of Northern Ireland
Rates
Made
21st March 2018
Coming into operation
1st April 2018
1. These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2018 and shall come into operation on 1st April 2018.
2. In the definition of "qualifying year" in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010(3) for the words "1st April 2018" there shall be substituted the words "1st April 2019".
Sealed with the Official Seal of the Department of Finance on 21st March 2018
David Hughes
A senior officer of the Department of Finance
(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 2019.
The Department of Finance, as originally named in the Rates (Northern Ireland) Order 1977, was renamed as the Department of Finance and Personnel by Article 3(7) of, and Schedule 1 to, the Departments (Northern Ireland) Order 1999 (1999 No. 283 (N.I.1)). Renamed as the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.)).
S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.)) and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6(N.I.))
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 and S.R. 2017 No. 72
