Article 4 Postponement of minor changes in liability to rates

in paragraph (1) (c), after the words “the alteration shall” there shall be inserted the words “ , subject to paragraph (1A), ”; and

after paragraph (1) there shall be inserted the following paragraph—

“(1A)

Where an alteration falling within paragraph (1) (c) increases or decreases the net annual value ascribed to the hereditament by an amount not exceeding £30 or such other amount as the Department may by order subject to affirmative resolution substitute, the alteration shall have effect on and after the date of the commencement of the year immediately following the year in which the alteration is made.” .