Paragraph 4 I1

Schedule 4A (non-domestic rating: new buildings (completion days)) is amended in accordance with this paragraph.

In paragraph 4 (appeals against completion notices), after sub-paragraph (2) insert—

“(3)

In this paragraph “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.”