# Local Government Finance Act 1992, Paragraph 1


Where, on or after 1st April 1993, the assessor alters the valuation roll by entering therein lands and heritages which are part residential subjects, he shall apportion the net annual value and the rateable value of those lands and heritages as between the residential and non-residential use made of them and shall include in the entry an apportionment note.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/5/paragraph/1 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-5/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.