
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2020 and shall come into operation on 23rd June 2020.
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 2020” there shall be substituted the words “1st April 2021”.
Sealed with the Official Seal of the Department of Finance on 1st June 2020
Alan Brontë
A senior officer of the Department of Finance
