Paragraph 5 I1

Schedule 9 (non-domestic rating: administration) is amended in accordance with this paragraph.

In paragraph 5C (non-compliance with information notice: appeals against penalties), after sub-paragraph (6) insert—

“(7)

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.”