2.—(1) Regulation 4 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010(1) 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.”
S.R. 2010 No. 4 as amended by S.R. 2012 No. 106 and S.R. 2013 No. 46