PART 1General

Citation and commencementI11

1

These Regulations may be cited as the Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 and shall come into operation on 1st April 2007.

2

These Regulations are to be read, in a case where a person if he, or if he has a partner, his partner, has attained the qualifying age for state pension credit, with the Rate Relief (General) Regulations (Northern Ireland) 20073.