1. These Regulations may be cited as the Rates (Coronavirus) (Emergency Relief) (No. 2) (Amendment) Regulations (Northern Ireland) 2021 and shall come into operation on 5th February 2021.
2. The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020 shall be amended in accordance with regulations 3 to 5.
3. In regulation 2, after the definition of “Minister of the Crown” insert-
““newspaper” means a daily, Sunday or local (other than daily or Sunday) newspaper circulating in Northern Ireland.”
4. After regulation 6 insert-
7. A reduction applicable to a specified hereditament by virtue of these Regulations is to be applied after any reduction applied to that hereditament due to it being distinguished in the NAV list as a result of Article 43(1) of the Rates (Northern Ireland) Order 1977.”
5. In Schedule 2, after paragraph 61 insert-
“62. An industrial business occupying an industrial hereditament distinguished in the NAV list as a result of Article 43 of the Rates (Northern Ireland) Order 1977.
63. A newspaper business occupying premises used for the purpose of regular production of published newspapers for sale to the general public.”.
Sealed with the Official Seal of the Department of Finance on 3rd February 2021.
(L.S.)
Alan Brontë
A senior officer of the Department of Finance