Legislation – The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020

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Introduction

1 Citation and commencement

2 Interpretation

3 Reduction of rates in respect of specified hereditaments

4 Treatment of mixed hereditaments

5 Condition for reduction of rates in certain circumstances

6 Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010

7 Reduction after the application of Article 43 of the Rates (Northern Ireland) Order 1977

SCHEDULES

SCHEDULE 1 EXCEPTED HEREDITAMENTS

SCHEDULE 2 CLASSES OF SPECIFIED HEREDITAMENTS

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Explanatory note

Changes to legislation:

There are currently no known outstanding effects for The Rates (Coronavirus) (Emergency Relief) (No. 2) Regulations (Northern Ireland) 2020, Section 4. Help about Changes to Legislation

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Changes to Legislation

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Treatment of mixed hereditaments4.

In any case where a hereditament has both a net annual value and a capital value, regulation 3 shall apply as if a reference to any amount payable on account of a rate on a specified hereditament is a reference to the net annual value of the hereditament.