Regulation 15 Change in value before 1 April 1995 not reflected by alteration to list

(1)

This regulation applies where —

(a)

the appropriate valuation officer has with effect from 1 April 1995 altered the list in relation to a hereditament in accordance with regulation 13(8B) of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993^f1;

(b)

the rateable value shown for that hereditament in the list for 31 March 1995 is inaccurate; and

(c)

had the valuation officer been aware of that inaccuracy in sufficient time to have altered the list, he would have altered the list to correct the inaccuracy.

(2)

Where this regulation applies, the reference to Y in regulation 6 (base liability for 1995-96 for hereditament outside previous transitional provisions) shall be treated as a reference to a value certified by the appropriate valuation officer to be the rateable value which would have been shown in the list for 31 March 1995 had the list been altered on or before that date to correct the inaccuracy referred to in paragraph (1)(b) of this regulation.

Annotations

Footnotes

f1: S.I.1993/291; regulation 13(8B) was inserted by regulation 2(5) of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994 (S.I.1994/1809).