4Power to amend revaluation yearE+W
Before section 55 of the 1988 Act, insert—
“54ABPower to amend revaluation year: Wales
(1)The Welsh Ministers may by regulations amend sections 41ZA(3) and 52ZA(3) so as to—
(a)substitute a different year for the year that is for the time being specified as the revaluation year;
(b)insert a reference to a different year from the year that would otherwise be the revaluation year;
(c)substitute a different interval between revaluation years for the interval that is for the time being specified there;
(d)make other amendments to section 41ZA(3) or 52ZA(3) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).
(2)If regulations are made—
(a)under subsection (1)(a) or (b), they must specify the same year in both sections 41ZA(3) and 52ZA(3);
(b)under subsection (1)(c), they must specify the same interval in both sections 41ZA(3) and 52ZA(3).
(3)Where regulations under subsection (1)(c) substitute a different interval, the Welsh Ministers must by regulations also amend the period of years specified in section 58(10)(a) so that it is the same as that interval.”
Commencement Information
I1S. 4 in force at 16.11.2024, see s. 23(2)(a)