1(1)When a draft special list for a rating area has been deposited in accordance with the First Schedule to the Rating and Valuation (Apportionment) Act 1928, then, without prejudice to the provisions of that Schedule as to the making of objections and applications, an objection to the list as deposited with, or as approved by, the assessment committee, may be lodged with that committee at any time before the first day of October, nineteen hundred and twenty-nine, by the persons and on the grounds hereinafter mentioned, and the provisions of the said Schedule relating to objections and to appeals shall apply thereto.
(2)Such an objection as aforesaid may be lodged—
(a)in the case of a hereditament in respect of which no claim for its inclusion in the special list has been made under the said Schedule, by the occupier or owner thereof on the ground that the hereditament ought to be inserted in the list; and
(b)in the case of a hereditament included in the special list, by the occupier or owner thereof on the ground that any value appearing in the list in respect of to hereditament is incorrect or unfair, and by the rating authority or, where he considers the value excessive, by the revenue officer on the same ground, notwithstanding that the value objected to may have been inserted in the list by or with the approval of that authority or officer.
A notice of objection on the ground that a hereditament ought to be inserted in the special list shall contain such particulars as would have been required by or under the said Schedule in the case of a claim for the inclusion of the hereditament in the draft special list before that list was deposited.
(3)Any amendment of a special list made in consequence of any such objection lodged as aforesaid which is not determined until after the thirtieth day of September, nineteen hundred and twenty-nine, shall be deemed to have been made upon that date.
(4)The gross value, if any, and the net annual value appearing in respect of any hereditament in a special list for any rating area outside the County of London approved in accordance with the First Schedule to the Eating and Valuation (Apportionment) Act, 1928, shall be taken to be the gross value and the net annual value of that hereditament for the purposes of the current valuation list, and, accordingly, the assessment committee, upon approving the special list and thereafter upon making any amendment thereof, shall make or cause to be made in the valuation list the necessary amendments (including any necessary amendments of rateable values), and those amendments shall have effect as if made in consequence of a proposal for the amendment of the valuation list served upon the rating authority on or before the thirtieth day of September, nineteen hundred and twenty-nine.
2(1)In respect of the period of twelve months beginning oh the first day of October, nineteen hundred and twenty-nine, the following provisions shall have effect in relation to hereditaments in the County of London,—
(a)as respects any hereditament which has become or ceased to be an agricultural, industrial, or freight transport hereditament at any time before the first day of October, nineteen hundred and twenty-nine, subsection (1) of section seventy of this Act shall have effect as if the words " in the course of any year " were omitted therefrom; and
(b)a provisional list made by virtue of the said subsection and sent to the assessment committee before the sixth day of April, nineteen hundred and thirty, or sent to them in compliance with a requisition served on the rating authority before that date, shall have effect as from the date on which the hereditament became or ceased to be an agricultural, industrial, or freight transport hereditament, as the case may be, or as from the first day of October, nineteen hundred and twenty nine, whichever is the later.
(2)If any person, being a person entitled to object to a provisional list, is aggrieved by any decision of the assessment committee with respect to such a provisional list as aforesaid sent to them before the first day of October, nineteen hundred and thirty, or sent to them in compliance with a requisition served on the rating authority before that date, or if any person by whom a requisition for such a list has been so served is aggrieved by the failure of the rating authority to comply therewith within six weeks after the service thereof, he may appeal to quarter sessions, and notwithstanding anything in section forty-two of the Valuation (Metropolis) Act, 1869, notice of any such appeal shall be given within twenty-eight days after the decision or failure, as the case may be, and any such appeal may be heard by quarter sessions at any date but, save as aforesaid, such appeals shall be made in like manner and the decision thereon shall have the like effect as in the case of appeals against decisions of the assessment committee on objections to new valuation lists.
(3)In the case of any hereditament included in a provisional list as respects which a right of appeal to quarter sessions is given by this paragraph so much of paragraph (10) of section forty-seven of the Valuation (Metropolis) Act, 1869, as provides for repayments and allowances if the value of the hereditament included in a provisional list is reduced when the next revision of the valuation list takes place shall not apply.
3For the purpose of totals of values in the county of London, any amendment made in a valuation list in force on the first day of October, nineteen hundred and twenty-nine, on the ground that a hereditament was or was not on that date an agricultural, industrial, or freight transport hereditament shall, if made by means of a special list prepared in accordance with the Hating and Valuation (Apportionment) Act, 1928, or by means of a provisional list sent to the assessment committee before the first day of October, nineteen hundred and thirty, or sent to them in compliance with a requisition served on the rating authority before that date, have effect notwithstanding anything in subsection (11) of section forty-seven of the Valuation (Metropolis) Act, 1869, as if it had been made by a supplemental fist coming into force on the sixth day of April, nineteen hundred and thirty.
4Where any proposal for the amendment of a valuation list or the making of any provisional fist involves a question whether a hereditament ought to be shown in any such list as having been on the first day of October, nineteen hundred and twenty-nine, an agricultural, industrial, or freight transport hereditament, the revenue officer shall, save that he shall not be entitled to contend that the gross value or net annual value of a hereditament as a whole ought to be increased, have the like rights with respect to receiving copies of provisional lists and of proposals and notices in connection therewith, making and opposing objections thereto, and appearing upon any proceedings relating thereto, and with respect to appealing and receiving notices of and resisting appeals as if he were the occupier of the hereditament.
5In this Part of this Schedule the expression " revenue officer " has the same meaning as in the First Schedule to the Rating and Valuation (Apportionment) Act, 1928.
6Notwithstanding anything in subsection (2) of section one of the Rating and Valuation (Apportionment) Act, 1928, it shall not be necessary for an agricultural, industrial or freight transport hereditament to be distinguished as such in any supplemental list which will come into force in the County of London on the sixth day of April, nineteen hundred and thirty, and nothing contained in any such supplemental list shall operate to alter the valuation list in force immediately before the said date as respects any hereditament which in that valuation list is so distinguished as aforesaid.