Deddf Cyllid Llywodraeth Leol (Cymru) 2024

3 Rhestrau ardrethu canolog

(1) Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

(2) Yn adran 52—

(a) yn is-adran (1), ar ôl “lists”, yn y lle cyntaf y mae’n ymddangos, mewnosoder “for England”;

(b) yn is-adran (2), hepgorer “, subject to subsection (2A)”;

(c) yn is-adran (2A), yn lle “In the application of this section to England” rhodder “But”;

(d) hepgorer is-adran (8);

(e) yn y pennawd, ar ôl “lists” mewnosoder “for England”.

(3) Ar ôl adran 52, mewnosoder—

“52ZA Central rating lists for Wales

(1) The central valuation officer must compile lists for Wales (to be called central non-domestic rating lists) in accordance with this Part.

(2) A list must be compiled on 1 April in each revaluation year.

(3) Revaluation years are 2026 and every third year afterwards.

(4) A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.

(5) Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

(6) No later than 31 December preceding a day on which a list is to be compiled, the central valuation officer must send to the Welsh Ministers a copy of the list proposed to be compiled (on the information then before the officer).

(7) The Welsh Ministers must keep a copy of the proposed list electronically.

(8) As soon as is reasonably practicable after compiling a list, the central valuation officer must send a copy of it to the Welsh Ministers.

(9) The Welsh Ministers must keep a copy of the list electronically.

(10) The central valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.

(11) A list is within this subsection if it was—

(a) compiled under this section, or

(b) required to be compiled on 1 April 1990, 1 April 1995, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.”