Citation and commencement
1. These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2017 and shall come into operation on 18th April 2017.
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 2017” there shall be substituted the words “1st April 2018”.
Sealed with the Official Seal of the Department of Finance on 3rd April 2017
Brian McClure
A senior officer of the Department of Finance