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Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
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- Northern Ireland Statutory Rules
- 2010 No. 4
- Regulation 6
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Condition for reduction of rates in certain circumstances
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6.—(1) The condition referred to in regulations 3 and 4 is that where a person who is chargeable to rates in respect of a hereditament to which regulation 3 or 4 applies is not the occupier of the hereditament and receives payments from another person in respect of that other person’s occupation of the hereditament, it appears to the Department that a sum equal to the amount of the reduction will be applied for the benefit of that other person.
(2) In paragraph (1) the reference to a person who is chargeable to rates includes a reference to a person who, but for regulation 4(a), would be chargeable to rates.
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