The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007

Entitlement to rate reliefN.I.

8.  Where a person is entitled to rate relief, then—

(a)if he has no income or his income does not exceed the applicable amount calculated in accordance with Part 5 (applicable amounts), the amount of rate relief shall be the amount which is the appropriate maximum rate relief in his case; or

(b)if his income exceeds the applicable amount calculated in accordance with Part 5, the amount of rate relief shall be the amount calculated under regulation 22 (calculation of weekly amount of rate relief).

Commencement Information

I1Reg. 8 in operation at 1.4.2007, see reg. 1(1)