Legislation – The Rates (Coronavirus) (Emergency Relief) 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

SCHEDULES

SCHEDULE EXCEPTED HEREDITAMENTS

Signature

Explanatory note

The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2020
1Citation and commencement
2Interpretation
3Reduction of rates in respect of specified hereditaments
4Treatment of mixed hereditaments
5Condition for reduction of rates in certain circumstances
6Reduction under the Rates (Small Business Hereditament Relief) Regulations (Northern Ireland) 2010
SCHEDULEEXCEPTED HEREDITAMENTS
1A hereditament which is occupied by a Northern Ireland department…
2A hereditament which is occupied by a body established by…
3A telecommunications hereditament which is used or intended to be…
4A hereditament which is used only for, or in connection…
5A hereditament which is wholly or mainly used for the…
6A hereditament which is wholly owned by the Northern Ireland…
2020 No. 92
Rates

The Rates (Coronavirus) (Emergency Relief) Regulations (Northern Ireland) 2020

Made
Coming into operation
The Department of Finance1 makes the following Regulations in exercise of the powers conferred by Article 31C of the Rates (Northern Ireland) Order 19772.
1

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.)

2

S.I. 1977/2157 (N.I. 28); Article 31C was substituted by section 1 of the Rates (Amendment) Act (Northern Ireland) 2009 and amended by section 7 of the Financial Provisions Act (Northern Ireland) 2014 (c.6 (N.I.))