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4. An appeal under Article 54 against –
(a)a decision of the Commissioner, under Article 49A or on appeal under Article 51, to alter or not to alter a NAV list; or
(b)an alteration made by the Commissioner in a valuation list in consequence of such a decision,
where the appellant has, at the same time, made an appeal falling within paragraph 3 in respect of the same hereditament and the net annual value entered in that NAV list in respect of the hereditament does not exceed £12,500.
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