
1 

(1) These Regulations may be cited as the Rates (Increased Reduction for Recreational Hereditaments) Regulations (Northern Ireland) 2016 and shall come into operation on the day after the day on which they are affirmed by resolution of the Assembly.
(2) In these Regulations “the 1977 Order” means the Rates (Northern Ireland) Order 1977.
2 

(1) The reduction in the normal rate in accordance with Article 31(3) and (4) of the 1977 Order shall be increased to 100% in a case where—
(a) a hereditament is occupied by a community amateur sports club; and
(b) the hereditament is not a hereditament—
(i) on which a person may under licence (other than an occasional licence) or a protection order sell intoxicating liquor by retail; or
(ii) in respect of which a club is registered under the Registration of Clubs (Northern Ireland) Order 1996.
3 
Expressions used in paragraph (1)(b)(i) and in the Licensing (Northern Ireland) Order 1996 have the same meaning in paragraph (1)(b)(i) as in that Order.
Sealed with the Official Seal of the Department of Finance on 28th September 2016
Brian McClure
A senior officer of the Department of Finance
