# Local Government Finance Act 1992, Paragraph 10


Where the assessor has altered the entry in the valuation roll relating to any lands and heritages by adding, deleting or amending an apportionment note, he shall also alter the entry by adding thereto a note of the date on which the alteration takes effect.

---
Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/5/paragraph/10 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/schedule-5/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.