Valuation (Amendment) Act 2015
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Third category of transitional cases - where valuation or revision process completed but time for appeal has not elapsed or appeal not fully determined | ||
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45. (1) Where, before the relevant date, there has been issued to a person a valuation certificate or a notice under section 28, 33 or 40 of the Principal Act or a valuation list has been published under section 23 of that Act (and the case does not fall within section 41 (3)), and— | ||
(a) before that date there has not elapsed (in relation to the relevant person’s entitlement to appeal), as appropriate— | ||
(i) the period of 40 days specified in section 30(1) of the Principal Act, | ||
(ii) the period of 28 days specified in section 34(2) of that Act, or | ||
(iii) the period of 28 days specified in section 40(5) of that Act, | ||
or | ||
(b) before that date— | ||
(i) the relevant person has appealed against the matter concerned to the Commissioner under section 30 of the Principal Act but the Commissioner has not determined the appeal, or | ||
(ii) the relevant person has appealed against the matter concerned to the Tribunal under section 34 or 40 of the Principal Act but the Tribunal has not determined the appeal, | ||
then, on and from the relevant date, the Principal Act shall, in its un-amended form, have effect as respects— | ||
(i) the relevant person’s entitlement to appeal (and the entitlements and obligations of any other person), and | ||
(ii) all steps and stages consequent on any such entitlement being invoked, | ||
in relation to that valuation list, valuation certificate or notice. | ||
(2) In this section “relevant person” means the person to whom the valuation certificate or notice referred to in subsection (1) has been issued or, as the case may be, any other person referred to in section 30(1) of the Principal Act. |