Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 20102
1
The Rates (Small Business Hereditaments Relief) Regulations (Northern Ireland) 20102 shall be amended in accordance with paragraphs (2) to (4).
2
In regulation 2 (interpretation) after the definition of “post office” there shall be inserted the following definition—
“prescribed recreation” has the meaning assigned to it by Article 31(6) of the 1977 Order;
3
In regulation 3 (reduction of rates in respect of certain qualifying hereditaments) for “£10,000” in both places where it occurs there shall be substituted “£15,000”.
4
In the Schedule (excepted hereditaments) after paragraph 6 there shall be inserted the following paragraphs—
7
A hereditament which is shown in the NAV list as used solely for the purposes of a prescribed recreation.
8
A hereditament which is shown in the NAV list as having part of its net annual value apportioned to a part or parts of the hereditament used solely for the purposes of a prescribed hereditament.
9
A hereditament which is distinguished in the NAV list as occupied and used wholly or partly for industrial purposes or for transport purposes.