These Regulations may be cited as the Non-Domestic Rating (Hardship Relief) Regulations (Northern Ireland) 2005 and shall come into operation on 31st December 2005.

In these Regulations—

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

• “prescribed amount” means the amount prescribed for the purposes of Article 33B(2) of the 1977 Order;

• “rateable amount” means an amount payable in respect of rates; and

• “specified hereditament” has the meaning assigned to it by Article 39A3 of the 1977 Order.