
2022 No. 295
Rates
The Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022
Made 8th November 2022
Coming into operation 8th December 2022
The Department of Finance makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977.
Citation and commencement
1 
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022 and shall come into operation on 8th December 2022.
Definition of “qualifying year”
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 2023” there shall be substituted the words “1st April 2024”.
Sealed with the Official Seal of the Department of Finance on 8th November 2022
Sharon Magee
A senior officer of the Department of Finance
