Valuation (Amendment) Act 2015

Amendment of section 21 of Principal Act

8. Section 21 of the Principal Act is amended—

(a) by substituting for subsection (1) the following:

“(1) A valuation order shall specify—

(a) a date (in this Act referred to as the ‘publication date’) on which the Commissioner proposes to cause to be published under section 23 a list comprising every relevant property that has been the subject of the valuation mentioned in the order, and the value of that property as determined by that valuation, and

(b) a date (in this Act referred to as the ‘effective date’) on which that list becomes effective for rates purposes.”,

(b) in subsection (3), by substituting “The publication date” for “The date”, and

(c) in subsection (4), by inserting “or a different effective date for the effective date specified therein” after “the publication date specified therein”.