# The Personal Community Charge (Relief) (England) Regulations 1990, Paragraph 1


In these regulations “rateable value” means in the case of any hereditament other than one mentioned in paragraph 2 to 4, the rateable value as last shown in the valuation list for 1990: disregarding, except in the case of a hereditament that is first occupied on or after 1st December 1989 any alteration of the list in pursuance of a proposal made on or after that date by a person other than the valuation officer.

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Source: https://www.legislation.gov.uk/uksi/1990/2/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/personal-community-charge-relief-england-regulations-1990/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.