Definition of “qualifying year”
This section has no associated Explanatory Memorandum
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”.
(1)
S.R. 2010 No.4 as amended by S.R. 2012 No.106, S.R. 2013 No.46, S.R. 2014 No.68, S.R. 2015 No.123 and S.R. 2016 No. 26.