
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2014 and shall come into operation on 1st April 2014.
2 

(1) Regulation 4 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 shall be amended in accordance with paragraphs (2) and (3).
(2) In paragraph (b) for “.” there shall be substituted “;”.
(3) After paragraph (b) there shall be added the following paragraph—“
(c) 20% if the net annual value of the hereditament exceeds £12,000 but does not exceed £15,000.”
Sealed with the Official Seal of the Department of Finance and Personnel on 5th March 2014
(L.S.)Brian McClure
A senior officer of the Department of Finance and Personnel
