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

Condition for reduction of rates in certain circumstancesN.I.

This adran has no associated Memorandwm Esboniadol

6.—(1) The condition referred to in regulations 3 and 4 is that where a person who is chargeable to rates in respect of a hereditament to which regulation 3 or 4 applies is not the occupier of the hereditament and receives payments from another person in respect of that other person’s occupation of the hereditament, it appears to the Department that a sum equal to the amount of the reduction will be applied for the benefit of that other person.

(2) In paragraph (1) the reference to a person who is chargeable to rates includes a reference to a person who, but for regulation 4(a), would be chargeable to rates.

Commencement Information

I1Reg. 6 in operation at 1.4.2010, see reg. 1