
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2022 and shall come into operation on 15th March 2022.
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 2022” there shall be substituted the words “1st April 2023”.
Sealed with the Official Seal of the Department of Finance on 18th February 2022

Sharon Magee
A senior officer of the Department of Finance
