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3. In this Part—
“alteration” means alteration of a list in relation to a particular hereditament, and “alter” shall be construed accordingly;
“list” means a local list compiled on or after 1st April 2005;
“material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;
“the Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009(1); and
“VO” in relation to a list, means the VO for the authority for which the list is compiled and maintained.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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