Regulation 2

For regulation 19 of the Non-Domestic Rating (Alteration of Listsand Appeals) Regulations 1990^f1 there shall be substituted—

“Designated hereditaments

19

(1)

The central valuation officer shall from time to time alter eachlist, whether prospectively or retrospectively, to conformwith—

(a)

regulations under section 53 (contents of central lists) of the Act,and

(b)

subject to paragraph (2), relevant orders.

(2)

If at any time it appears to the central valuation officer that arelevant calculation is likely to result in an alteration, he may alterthe list to give effect to the rateable value which in his opinion thatcalculation will produce.

(3)

An alteration under paragraph (2) shall have effect from the dayfrom which the alteration to give effect to the rateable value producedby the relevant calculation would have effect in pursuance of therelevant order.

(4)

For the purposes of this regulation—

• a“relevant calculation” is a calculation falling to be made in respect of a description ofdesignated hereditaments in pursuance of a relevant order, and

• a“relevant order” is an order under paragraph 3(2) (prescribed rateable values) ofSchedule 6 to the Act.”.