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12. In Schedule 12 to the principal Order (basis of valuation)—
(a)in Part I (general rule), after paragraph 4 there shall be inserted—
“5. Regulations may provide that in applying paragraphs 1 to 4 in relation to a hereditament of a prescribed description, prescribed assumptions (as to the hereditament or otherwise) are to be made.
6. Regulations may—
(a)provide that in arriving at a net annual value under paragraph 1 prescribed principles are to be applied; and
(b)make provision for the preservation of such principles, privileges and provisions for the making of valuations on exceptional principles as apply for the purposes of this Order.”;
(b)in Part III (plant or machinery)—
(i)in paragraph 4 for the words from “paragraph 3” onwards there shall be substituted “this Part”;
(ii)paragraph 6 shall be omitted;
(c)in Part IV (railways), in paragraph 5—
(i)in sub-paragraph (c) at the beginning there shall be inserted “determine, or”;
(ii)after sub-paragraph (c) there shall be added
(d)make provision with respect to the apportionment of the aggregate amount of the net annual value determined under the order among the districts.” .
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