C1C2C3Part III Non-Domestic Rating

Annotations:
Modifications etc. (not altering text)
C1

Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)

Pt. III (ss. 41 - 67) amended (25. 9. 1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2) Sch. para.9 (with s. 1)

Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78, (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1

Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28

General

55 Alteration of lists.

1

The Secretary of State may make regulations providing that where a copy of a list has been sent under section 41(5) or 52(5) above and the valuation officer alters the list before it comes into force—

a

the officer must inform the F1billing authority or Secretary of State (as the case may be), and

b

the authority or Secretary of State (as the case may be) must alter the deposited copy accordingly.

2

The Secretary of State may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.

3

The regulations may include provision that where a valuation officer intends to alter a list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

4

The regulations may include provision—

a

as to who (other than a valuation officer) may make a proposal for the alteration of a list with a view to its being accurately maintained,

b

as to the F2manner and circumstances in which a proposal may be made F3and the information to be included in a proposal,

c

as to the period within which a proposal must be made,

d

as to the procedure for F4and subsequent to the making of a proposal, and

F5dd

as to the circumstances within which and the conditions upon which a proposal may be withdrawn

e

requiring the valuation officer to inform other prescribed persons of the proposal in a prescribed manner.

5

The regulations may include provision that, where there is a disagreement F6between a valuation officer and another person making a proposal for the alteration of a list—

a

about the validity of the proposal; or

b

about the accuracy of the list,

an appeal may be made to a F7valuation tribunalF13....

6

The regulations may include—

a

provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

b

provision requiring the list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

c

provision requiring the valuation officer to inform prescribed persons of an alteration within a prescribed period;

d

provision requiring the valuation officer to keep for a prescribed period a record of the state of the list before the alteration was made.

7

The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

F8a

provision requiring payments or repayments to be made, with or without interest, and

c

provision as to the recovery (by deduction or otherwise) of sums due.

F97A

The regulations may include provision that—

a

where a valuation officer for a F10billing authority has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) F11or 41A(10) above, the authority must alter the copy accordingly;

b

where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.

F128

In this section “valuation tribunal” means—

a

in relation to England: the Valuation Tribunal for England;

b

in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.