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(1)For the purposes of any new or altered entry to be made in a valuation roll after the passing of this Act [F1for a year other than a year of revaluation][F1at any time the valuation roll is in force], the value or altered value to be ascribed to lands and heritages shall not exceed the value which would have been ascribed thereto in that roll if the lands and heritages to which the entry relates had for valuation purposes been subsisting throughout the year before the last year of revaluation, on the assumptions that at the time by reference to which that value would have been ascertained—
(a)the lands and heritages were in the same state as at the time of valuation and any relevant factors (as defined by subsection (2) of this section) were those subsisting at the last-mentioned time; and
(b)the locality in which the lands and heritages are situated was in the same state, so far as concerns the other premises situated in that locality and the occupation and use of those premises, the transport services and other facilities available in the locality, and other matters affecting the amenities of the locality, as at the time of valuation.
(2)In this section “relevant factors” means any of the following, so far as material to the valuation of lands and heritages, namely—
(a)the mode or category of occupation of the lands and heritages;
(b)the quantity of minerals or other substances in or extracted from the lands and heritages;
(c)the volume of trade or business carried on on the lands and heritages.
(3)References in this section to the time of valuation are references to the time by reference to which the valuation of lands and heritages would have fallen to be ascertained if this section had not been enacted.
(4)This section does not apply to lands and heritages which are occupied by a public utility undertaking and of which the value falls to be ascertained by reference to the profits of the undertaking carried on therein.
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