- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (03/02/1995)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 03/02/1995.
Local Government Finance Act 1992, Cross Heading: Date of coming into effect of addition, deletion or amendment of apportionment note is up to date with all changes known to be in force on or before 04 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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4SWhere an apportionment note is included under paragraph 1 above as part of an entry relating to any land and heritages in the valuation roll, the note shall take effect from—
(a)the date when the lands and heritages to which the entry relates come into existence or occupancy; or
(b)the beginning of the financial year in which the entry is made,
whichever is the later.
5SSubject to paragraph 6 below, where the valuation roll is altered by the addition or deletion of, or by an amendment to, an apportionment note under paragraph 2 above, or by an amendment to an apportionment note under paragraph 3 above, the alteration shall take effect from—
(a)the date of the event by reason of which the addition, deletion or amendment is made, or
(b)the beginning of the financial year in which the addition, deletion or amendment is made,
whichever is the later.
6SNo alteration to the valuation roll consisting of an amendment to an apportionment note shall be made or take effect until three months, or such other period as may be prescribed, after the date when that apportionment note is made or takes effect, whichever is the later.
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