Citation and commencement
1. This Order may be cited as the Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2016 and shall come into operation on 1st April 2016.
Definition of “relevant year”
2. For the purposes of the definition of “relevant year” in Article 42(1G) of the Rates (Northern Ireland) Order 1977 the Department of Finance and Personnel hereby specifies the later date of 1st April 2017.
Revocation
3. The Rates (Exemption for Automatic Telling Machines in Rural Areas) Order (Northern Ireland) 2015(1) is revoked.
Sealed with the Official Seal of the Department of Finance and Personnel on 22nd January 2016
(L.S.)
Brian McClure
A senior officer of the Department of Finance and Personnel