4. For regulation 6 (limit to start of year) there shall be substituted the following–
“6.—(1) No alteration such as is described in regulation 4 other than an alteration–
(a)in pursuance of paragraphs (3) or (4) (completion notices)(1), or
(b)made in pursuance of the order of a tribunal under Part V of these Regulations
shall have effect from a day earlier than the first day in the relevant year.
(2) Where the alteration is made in pursuance of a proposal other than a proposal disputing the accuracy of a previous alteration to the list, the relevant year is the year in which the proposal was made.
(3) Where the alteration is made in pursuance of a proposal disputing the accuracy of a previous alteration to the list, the relevant year is the year in which the disputed alteration was made.
(4) In any other case, the relevant year is the year in which the alteration is made.”.
Completion notices are served under Schedule 4A to the Local Government Finance Act 1988, inserted by paragraph 36 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42).