5SSubject to paragraph 6 below, where the valuation roll is altered by the addition or deletion of, or by an amendment to, an apportionment note under paragraph 2 above, or by an amendment to an apportionment note under paragraph 3 above, the alteration shall take effect from—
(a)the date of the event by reason of which the addition, deletion or amendment is made, or
(b)the beginning of the financial year in which the addition, deletion or amendment is made,
whichever is the later.