2022 No. 295
Rates
The Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022
Made
Coming into operation
Citation and commencementI11
These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022 and shall come into operation on 8th December 2022.
Definition of “qualifying year”I22
In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 20103 for the words “1st April 2023” there shall be substituted the words “1st April 2024”
.
Sealed with the Official Seal of the Department of Finance on 8th November 2022
Sharon MageeA senior officer of the Department of Finance
EXPLANATORY NOTE
(This note is not part of the Regulations)