PART 1NON-DOMESTIC RATING

Provision of information

12Information to be provided to valuation officer

(1)Schedule 9 to the 1988 Act is amended as follows.

(2)Before paragraph 4I, in the italic heading, omit “: England”.

(3)In paragraph 4I—

(a)omit “, in relation to a hereditament situated in England,”;

(b)in sub-paragraph (a), for “the hereditament” substitute “a hereditament”;

(c)in sub-paragraph (b), for “the hereditament” in the first place it appears substitute “a hereditament”.

(4)In paragraph 4J(4)—

(a)omit “or” at the end of paragraph (a);

(b)after paragraph (b), insert— , or

(c)in relation to a hereditament situated in Wales, such longer period as may be agreed with the valuation officer.

(5)In paragraph 4M(1), omit “situated in England”.

(6)In paragraph 5ZC, after sub-paragraph (4), insert—

(4A)If a penalty notice is served under sub-paragraph (4) in relation to a hereditament situated in Wales, the notice must include an explanation of the effect of paragraph 5BD(9).

(7)In paragraph 5A(1), for “56” substitute “60”.

(8)In paragraph 5C(2), for “28” substitute “30”.