# The Council Tax (Contents of Valuation Lists) Regulations 1992, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations make additional provision in connection with valuation lists compiled under section 22 of the Local Government Finance Act 1992. Valuation lists come into force on 1st April 1993.
Section 23 of the Act requires a valuation list to show each dwelling which is situated in the area of the billing authority for whose area the list is compiled and the valuation band applicable to the dwelling.
Regulation 2 of these Regulations provides that valuation lists must also show a reference number for each dwelling. If a dwelling is shown in the list because it is one to which section 3(3) of the Act applies, that is because it is a composite hereditament for the purposes of non-domestic rating and includes property used wholly for the purposes of living accommodation, the list must indicate that fact. Where a valuation list is altered, it must show the period for which or, as the case may be, the date from which the alteration has effect and, where appropriate, that the alteration was made in compliance with the order of a valuation tribunal or the High Court.

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Source: https://www.legislation.gov.uk/uksi/1992/553/note (the official version)
Page: https://openlegislation.uk/council-tax-contents-of-valuation-lists-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.