2.—(1) Article 13 (effect of alteration in valuation list) shall be amended as follows.
(2) In paragraph (1)—
(a)in sub-paragraph (a)(iii) after “come into occupation” insert “or become rateable under Article 25A”;
(b)in sub-paragraph (c)—
(i)in heads (i) and (ii) after “structural alterations” insert “and has not become rateable under Article 25A”; and
(ii)after “date on which the new or altered hereditament came into occupation” insert “(or became rateable under Article 25A if earlier)”.
(3) After paragraph (5) insert the following paragraph—
“(5A) For the purposes of paragraph (1)(a)(iii) and (c) a hereditament becomes rateable under Article 25A on the date on which a person becomes chargeable to rates under that Article in respect of the hereditament.”.
(4) In paragraph (6) after “Article 21” add “and a person who is chargeable to rates under Article 25A”.