{
  "url": "https://openlegislation.uk/council-tax-alteration-of-lists-and-appeals-amendment-regulations-1994/note",
  "json_url": "https://openlegislation.uk/council-tax-alteration-of-lists-and-appeals-amendment-regulations-1994/note.json",
  "legislation": "uksi/1994/1746",
  "legislation_title": "The Council Tax (Alteration of Lists and Appeals) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/council-tax-alteration-of-lists-and-appeals-amendment-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend regulation 14 of the Council Tax (Alteration of Lists and Appeals) Regulations 1993 (“the 1993 Regulations”).\nChapter II of Part I of the Local Government Finance Act 1992 makes provision for the compilation and maintenance of a valuation list for each billing authority showing the value of the dwellings in the billing authority’s area, and for the alteration of valuation lists compiled under Chapter II.\nThese Regulations amend regulation 14 of the 1993 Regulations (day from which alteration has effect) to provide that an alteration to a valuation list has effect from the day it is entered in the list if it is to correct an inaccuracy in the list on the day it was compiled or an inaccuracy which arose in the course of making a previous alteration, and the inaccuracy was to show as applicable to a dwelling a lower valuation band than should have been applicable, or to show as one dwelling property which should have been treated as two or more dwellings by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992 (see new regulation 14(6) and (7)).\nThese Regulations also amend regulation 4 of the 1993 Regulations (restrictions on alteration of valuation bands) to provide that where any such alteration is made after circumstances have arisen which caused a material increase in the value of the dwelling and before a relevant transaction (such as a sale of the dwelling), the alteration is deemed to have had effect before those circumstances arose (see new regulation 4(1A)).\nThese Regulations also amend regulation 14 to make provision as to the day from which alterations have effect if they do not fall to have effect under any other provisions of regulation 14 (see new regulation 14(7A)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1746/note",
    "retrieved_at": "2026-10-29T13:30:13.443347+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}