http://www.legislation.gov.uk/nisr/2020/91/madeThe Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2020enGovernment Printer for Northern Ireland2021-07-07RATES 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 2021. 2020 No. 91 Rates The Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2020 Made 1st June 2020 Coming into operation 23rd June 2020 The Department of Finance makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 1977. Citation and commencement 1 These Regulations may be cited as the Rates (Small Business Hereditament Relief) (Amendment) Regulations (Northern Ireland) 2020 and shall come into operation on 23rd June 2020. 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 for the words “1st April 2020” there shall be substituted the words “1st April 2021”. Sealed with the Official Seal of the Department of Finance on 1st June 2020 Alan Brontë A senior officer of the Department of Finance EXPLANATORY NOTE (This note is not part of the Regulations)

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 2021.

 The reference to the Department of Finance was amended to the Department of Finance and Personnel by Article 39 of, and Schedule 2 to the Rates (Amendment) (Northern Ireland) Order 2006 (2006 No.2954 (N.I.18)). The Department of Finance and Personnel was renamed the Department of Finance by section 1(4) of, and Schedule 1 to, the Departments Act (Northern Ireland) 2016 (c.5 (N.I.) S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 (c. 8 (N.I.)) and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6(N.I.)) 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, S.R.2016 No. 26, S.R.2017 No. 72, S.R.2018 No.61, and S.R.2019 No. 44.