Regulation 16 Change in value before 1st April 2000 not reflected by alteration to local list

(1)

This regulation applies where–

(a)

the appropriate valuation officer has with effect from 1st April 2000 altered the list in relation to a hereditament in accordance with regulation 13(8B) of the Appeals Regulations^f1;

(b)

the rateable value shown for the hereditament in the list for 31st March 2000 is inaccurate; and

(c)

had the valuation officer been aware of that inaccuracy in sufficient time to have altered the list, he would have altered the list to correct the inaccuracy.

(2)

Where this regulation applies, the reference to Y in regulation 6 (base liability where hereditament outside previous transitional provisions) shall be treated as a reference to a value certified by the appropriate valuation officer to be the rateable value which would have been shown in the list for 31st March 2000 had the list been altered on or before that date to correct the inaccuracy referred to in paragraph (1)(b) of this regulation.

Annotations

Footnotes

f1: Inserted by regulation 2(5) of S.I. 1994/1809.