The Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022
The Rates (Small Business Hereditament Relief) (Amendment) (No. 2) Regulations (Northern Ireland) 2022
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Type: NI Statutory Rule
Year: 2022
Number: 295
Made: 2022-11-08
Coming into force: 2022-12-08
Last ingested: 2026-06-12 from legislation.gov.uk.
Explanatory note
Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.
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 2024.