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Local Government Act 2003

Section 78: Power to change number of valuation bands

171.There are currently eight valuation bands (A-H), with different bands in England and Wales, set out in subsections (2) and (3) respectively of section 5 of the LGFA 1992. Under section 5(4)(b) of the LGFA 1992 the Secretary of State (in Wales, the NAW) has power to substitute different bands for the existing bands. Section 78 amends section 5 of the LGFA 1992, by inserting a new subsection (4A) which makes clear that the Secretary of State (in Wales, the NAW) can vary the number of bands at the time of revaluation. The Secretary of State‘s orders under section 5 of the LGFA 1992 (including under new subsection (4A) ) will be subject to affirmative resolution procedure in the House of Commons.

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