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The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005
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Retention of records
41.—(1) Before altering an entry in a local non-domestic rating list or the central non-domestic rating list, the valuation officer or as the case may be, the central valuation officer shall ensure that a record (which need not be in documentary form) is made of the entry.
(2) A record made under paragraph (1) shall be retained until the expiry of six years beginning on the day on which the next list is compiled.
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