2014 No. 68
The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2014
Made
Coming into operation
The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 19771.
Citation and commencement1
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2014 and shall come into operation on 1st April 2014.
Amendment of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 20102
1
Regulation 4 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 20102 shall be amended in accordance with paragraphs (2) and (3).
2
In paragraph (b) for “.” there shall be substituted “;”.
3
After paragraph (b) there shall be added the following paragraph—
c
20% if the net annual value of the hereditament exceeds £12,000 but does not exceed £15,000.
Sealed with the Official Seal of the Department of Finance and Personnel on 5th March 2014
(This note is not part of the Regulations)