http://www.legislation.gov.uk/nia/2016/6/section/1Rates (Amendment) Act (Northern Ireland) 2016An Act to amend the Rates (Northern Ireland) Order 1977 to enable regulations to be made permitting an increase in the level of reduction in the normal rate to 100% for certain hereditaments used for prescribed recreation; to provide that certain hereditaments are not to be treated for the purposes of the Order as occupied by reason only of them containing certain window displays; and for connected purposes.texttext/xmlenStatute Law Database2017-06-06Expert Participation2016-10-26 11The 1977 Order is amended as follows.2In Article 31 (reduction of rates on certain hereditaments used for recreation)—aafter paragraph (5) insert—5AThe Department may by regulations provide that the reduction in the normal rate in accordance with paragraphs (3) and (4) may be increased to 100% in prescribed cases.5BWithout prejudice to the generality of paragraph (5A), prescribed cases in regulations under that paragraph shall include, subject to such conditions as may be prescribed, where a hereditament is occupied by a community amateur sports club.5CThe first regulations under paragraph (5A) shall be made no later than 30 September 2016.,bin paragraph (6) insert at the appropriate place—community amateur sports club” means a registered club within the meaning of section 658(6) of the Corporation Tax Act 2010;.3In Article 61 (regulations), in paragraph (2A) (affirmative procedure)—afor “under”, where it first occurs, substituteunder— a,bfor “, and regulations made under paragraph (1)(b)” substitute; bArticle 31(5A); orcparagraph (1)(b),,cthe words “shall be subject to affirmative resolution” become a full-out to the paragraph.S. 1 in operation at 19.9.2016 for specified purposes by S.R. 2016/331, art. 2(a)S. 1 in operation at 26.10.2016 in so far as not already in operation by S.R. 2016/388, art. 2