Citation and commencement
1. These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2016 and shall come into operation on 1st April 2016.
Definition of “qualifying year”
2. In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010(1) for the words “1st April 2016” there shall be substituted the words “1st April 2017”.
Sealed with the Official Seal of the Department of Finance and Personnel on 29th January 2016.
Brian McClure
A senior officer of the Department of Finance and Personnel