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					<dc:identifier>http://www.legislation.gov.uk/nisr/2016/26/made</dc:identifier><dc:title>The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2016</dc:title><dc:language>en</dc:language><dc:publisher>Government Printer for Northern Ireland</dc:publisher><dc:modified>2016-02-02</dc:modified><dc:subject scheme="SIheading">RATES</dc:subject>
					<dc:description>These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2017.</dc:description>
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<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/nisr/2016/26/introduction/made" IdURI="http://www.legislation.gov.uk/id/nisr/2016/26/introduction">
<Number>2016 No. 26</Number>
<SubjectInformation>
<Subject>
<Title>Rates</Title>
</Subject>
</SubjectInformation>
<Title>The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2016</Title>
<MadeDate>
<Text>Made</Text>
<DateText>29th January 2016</DateText>
</MadeDate>
<ComingIntoForce>
<Text>Coming into operation</Text>
<DateText>1st April 2016</DateText>
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<SecondaryPreamble>
<EnactingText>
<Para>
<Text>The Department of Finance and Personnel makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977<FootnoteRef Ref="f00001"/>.</Text></Para>
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<Pnumber>1</Pnumber>
<P1para>
<Text>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.</Text>
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<P1group>
<Title>Definition of “qualifying year”</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2016/26/regulation/2/made" IdURI="http://www.legislation.gov.uk/id/nisr/2016/26/regulation/2" id="regulation-2">
<Pnumber>2</Pnumber>
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<Text>In the definition of “qualifying year” in regulation 2 of the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010<FootnoteRef Ref="f00002"/> for the words “1st April 2016” there shall be substituted the words “1st April 2017”.</Text>
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<Para><Text>Sealed with the Official Seal of the Department of Finance and Personnel on 29th January 2016.</Text></Para>
<Signee>
<LSseal ResourceRef="r00001"/>
<PersonName>Brian McClure</PersonName>
<JobTitle>A senior officer of the Department of Finance and Personnel</JobTitle>
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<Title>EXPLANATORY NOTE</Title>
<Comment>
<Para><Text>(This note is not part of the Regulations)</Text></Para>
</Comment>
<P><Text>These Regulations amend the definition of “qualifying year” in the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010 to provide for an extension of the small business rate relief scheme until 31st March 2017.</Text></P>
</ExplanatoryNotes>
</Secondary><Footnotes><Footnote id="f00001">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/nisi/1977/2157" id="c00001" Class="NorthernIrelandOrderInCouncil" Year="1977" Number="2157" AlternativeNumber="N.I 28">S.I. 1977/2157 (N.I. 28)</Citation>; Article 31C was substituted by section 1 of <Citation URI="http://www.legislation.gov.uk/id/nia/2009/8" id="c00002" Class="NorthernIrelandAct" Year="2009" Number="0008">the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.)</Citation>) and amended by section 7 of <Citation URI="http://www.legislation.gov.uk/id/nia/2014/6" id="c00003" Class="NorthernIrelandAct" Year="2014" Number="0006">the Financial Provisions Act (Northern Ireland) 2014 (c.6(N.I.)</Citation>)</Text></Para>
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<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/nisr/2010/4" id="c00004" Class="NorthernIrelandStatutoryRule" Year="2010" Number="0004">S.R. 2010 No.4</Citation> as amended by <Citation URI="http://www.legislation.gov.uk/id/nisr/2012/106" id="c00005" Class="NorthernIrelandStatutoryRule" Year="2012" Number="0106">S.R. 2012 No.106</Citation>, <Citation URI="http://www.legislation.gov.uk/id/nisr/2013/46" id="c00006" Class="NorthernIrelandStatutoryRule" Year="2013" Number="0046">S.R. 2013 No.46</Citation>, <Citation URI="http://www.legislation.gov.uk/id/nisr/2014/68" id="c00007" Class="NorthernIrelandStatutoryRule" Year="2014" Number="0068">S.R. 2014 No.68</Citation> and <Citation URI="http://www.legislation.gov.uk/id/nisr/2015/123" id="c00008" Class="NorthernIrelandStatutoryRule" Year="2015" Number="0123">S.R. 2015 No.123</Citation></Text></Para>
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