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

Interpretation

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);

“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 1st April 2015; 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.

(1)

S.I. 1992/231 (N.I. 1)

(2)

S.I. 1996/275 (N.I. 2)

(3)

1975 c.26

(4)

2000 c.26

(5)

S.I. 1994/426 (N.I.1)