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(1) for the words “1st April 2016” there shall be substituted the words “1st April 2017”.
(1)
S.R. 2010 No.4 as amended by S.R. 2012 No.106, S.R. 2013 No.46, S.R. 2014 No.68 and S.R. 2015 No.123