2Alteration of valuation rollS
This section has no associated Explanatory Notes
(1)The assessor for each valuation area must, in respect of that area—
(a)apply the rule imposed by section 1(1) to the valuation roll, and
(b)make any resulting change to the net annual value or the rateable value of any lands and heritages.
(2)This section applies both—
(a)while the valuation roll is in force, and
(b)after the valuation roll ceases to be in force.
Commencement Information
I1S. 2 in force at 29.7.2022, see s. 5