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Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010

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2.  In these Regulations—

“the 1977 Order” means the Rates (Northern Ireland) Order 1977;

“electricity undertaker” means a holder of a licence under Article 10(1) of the Electricity (Northern Ireland) Order 1992(1);

“excepted hereditament” means a hereditament which falls within a class of hereditament described in the Schedule;

“gas undertaker” means a holder of a licence under Article 8 of the Gas (Northern Ireland) Order 1996(2);

“Minister of the Crown” has the same meaning as in the Ministers of the Crown Act 1975(3)

“post office” means a public post office within the meaning of section 42(3) of the Postal Services Act 2000(4);

[F1“prescribed recreation” has the meaning assigned to it by Article 31(6) of the 1977 Order;]

“qualifying hereditament” means a hereditament—

(a)

which is, or would fall to be, shown in the NAV list;

(b)

which is wholly occupied;

(c)

which is not an excepted hereditament; and

(d)

no part of which is used as a post office;

“qualifying year” means a year ending before the [F21st April 2025] ; and

“statutory undertaker” means persons authorised by any statutory provision to carry on any railway, road transport, water transport, inland navigation or dock undertaking, or a gas undertaker, an electricity undertaker, a water undertaker or a sewerage undertaker or the airport operator (within the meaning of the Airports (Northern Ireland) Order 1994(5)) of any airport to which Article 25 of that Order applies.

Textual Amendments

Commencement Information

I1Reg. 2 in operation at 1.4.2010, see reg. 1

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