
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2015 and shall come into operation on 1st April 2015.
2 
In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 for the words “1st April 2015” there shall be substituted the words “1st April 2016”.
Sealed with the Official Seal of the Department of Finance and Personnel on 5th March 2015
Brian McClure
A senior officer of the Department of Finance and Personnel
