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Temporary rebate for certain previously unoccupied hereditaments etc.N.I.

2.  In Article 31D of the Rates (Northern Ireland) Order 1977 (temporary rebate for certain previously unoccupied hereditaments etc.)—

(a)in paragraph (2) for the words “1st April 2017” substitute, “1st April 2023”;

(b)in paragraph (3)(b) for the words “the five year period ending on 31st March 2017” substitute, “the one year period ending on 31st March 2023”;

(c)in paragraph (7) (a) for the words “twelve months” substitute, “twenty-four months”.

Commencement Information

I1Art. 2 in operation at 1.5.2022, see art. 1