
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 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
