109.—(1) In the Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007(1), omit regulation 52(4) and (5) (competence and compellability of spouses as witnesses).
(2) In the Rate Relief (General) Regulations (Northern Ireland) 2007(2), omit regulation 53(4) and (5) (competence and compellability of spouses as witnesses).
(3) The amendments made by paragraphs (1) and (2) apply only in relation to offences committed on or after 13th January 2020.