
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2021 and shall come into operation on 30th April 2021.
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 2021” there shall be substituted the words “1st April 2022”.
Sealed with the Official Seal of the Department of Finance on 23rd April 2021
Alan Brontë
A senior officer of the Department of Finance
