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					<dc:identifier>http://www.legislation.gov.uk/nisr/2018/61/made</dc:identifier><dc:title>The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2018</dc:title><dc:language>en</dc:language><dc:publisher>Government Printer for Northern Ireland</dc:publisher><dc:modified>2018-03-21</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 2019.</dc:description>
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<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/nisr/2018/61/introduction/made" IdURI="http://www.legislation.gov.uk/id/nisr/2018/61/introduction">
<Number>2018 No. 61</Number>
<SubjectInformation>
<Subject>
<Title>Rates</Title>
</Subject>
</SubjectInformation>
<Title>The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2018</Title>
<MadeDate>
<Text>Made</Text>
<DateText>21st March 2018</DateText>
</MadeDate>
<ComingIntoForce>
<Text>Coming into operation</Text>
<DateText>1st April 2018</DateText>
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<SecondaryPreamble>
<EnactingText>
<Para>
<Text>The Department of Finance<FootnoteRef Ref="f00001"/> makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977<FootnoteRef Ref="f00002"/></Text></Para>
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<Title>Citation and commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2018/61/regulation/1/made" IdURI="http://www.legislation.gov.uk/id/nisr/2018/61/regulation/1" id="regulation-1">
<Pnumber>1</Pnumber>
<P1para>
<Text>These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2018 and shall come into operation on 1st April 2018.</Text>
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<P1group>
<Title>Definition of “qualifying year”</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nisr/2018/61/regulation/2/made" IdURI="http://www.legislation.gov.uk/id/nisr/2018/61/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="f00003"/> for the words “1st April 2018” there shall be substituted the words “1st April 2019”.</Text>
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<Para><Text>Sealed with the Official Seal of the Department of Finance on 21st March 2018</Text></Para>
<Signee>
<LSseal ResourceRef="r00001"/>
<PersonName>David Hughes</PersonName>
<JobTitle>A senior officer of the Department of Finance</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 2019.</Text></P>
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</Secondary><Footnotes><Footnote id="f00001">
<FootnoteText>
<Para><Text>The Department of Finance, as originally named in the Rates (Northern Ireland) Order 1977, was renamed as the Department of Finance and Personnel by Article 3(7) of, and Schedule 1 to, the Departments (Northern Ireland) Order 1999 (<Citation URI="http://www.legislation.gov.uk/id/nisi/1999/283" id="c00001" Class="NorthernIrelandOrderInCouncil" Year="1999" Number="0283" AlternativeNumber="N.I.1">1999 No. 283 (N.I.1)</Citation>). Renamed as the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland)<Character Name="NonBreakingSpace"/><Citation URI="http://www.legislation.gov.uk/id/nia/2016/5" id="c00002" Class="NorthernIrelandAct" Year="2016" Number="0005">2016 (c.5 (N.I.)</Citation>).</Text></Para>
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</Footnote><Footnote id="f00002">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/nisi/1977/2157" id="c00003" 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 the Rates (Amendment) Act (Northern Ireland) <Citation URI="http://www.legislation.gov.uk/id/nia/2009/8" id="c00004" Class="NorthernIrelandAct" Year="2009" Number="0008">2009 (c. 8 (N.I.)</Citation>) and amended by section 7 of the Financial Provisions Act (Northern Ireland) <Citation URI="http://www.legislation.gov.uk/id/nia/2014/6" id="c00005" Class="NorthernIrelandAct" Year="2014" Number="0006">2014 (c.6(N.I.)</Citation>)</Text></Para>
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</Footnote><Footnote id="f00003">
<FootnoteText>
<Para><Text><Citation URI="http://www.legislation.gov.uk/id/nisr/2010/4" id="c00006" 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="c00007" Class="NorthernIrelandStatutoryRule" Year="2012" Number="0106">S.R. 2012 No.106</Citation>, <Citation URI="http://www.legislation.gov.uk/id/nisr/2013/46" id="c00008" Class="NorthernIrelandStatutoryRule" Year="2013" Number="0046">S.R. 2013 No.46</Citation>, <Citation URI="http://www.legislation.gov.uk/id/nisr/2014/68" id="c00009" Class="NorthernIrelandStatutoryRule" Year="2014" Number="0068">S.R. 2014 No.68</Citation>, <Citation URI="http://www.legislation.gov.uk/id/nisr/2015/123" id="c00010" Class="NorthernIrelandStatutoryRule" Year="2015" Number="0123">S.R. 2015 No.123</Citation>, <Citation URI="http://www.legislation.gov.uk/id/nisr/2016/26" id="c00011" Class="NorthernIrelandStatutoryRule" Year="2016" Number="0026">S.R. 2016 No. 26</Citation> and <Citation URI="http://www.legislation.gov.uk/id/nisr/2017/72" id="c00012" Class="NorthernIrelandStatutoryRule" Year="2017" Number="0072">S.R. 2017 No. 72</Citation></Text></Para>
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