# The New Valuation Lists (Time and Class of Hereditaments) Order 1987, Article 3: Specification of time


1st April 1988 is the time by reference to which a net annual value is to be ascribed in any new valuation lists to hereditaments of the class specified by article 2.

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Source: https://www.legislation.gov.uk/uksi/1987/604/article/3 (the official version)
Page: https://openlegislation.uk/new-valuation-lists-time-and-class-of-hereditaments-order-1987/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.