Commentary on Sections
8.This Act has two sections.
Section 1 provides for the dates on which new valuation lists must be compiled for England. Subsection (2) inserts into section 22B of the 1992 Act a power for the Secretary of State to specify by order, for England, the year in which each new valuation list must be compiled. Subsection (3) removes the requirement for a new list to be compiled in relation to billing authorities in England on 1 April 2007. Subsection (4) amends section 22B so that the requirement for a new list to be compiled on the 10th anniversary of the first revaluation is removed for billing authorities in England (but retained for billing authorities in Wales). Subsections (5) to (7) make minor technical amendments to provide that any orders made by the Secretary of State under section 22B will be subject to the affirmative resolution procedure in the House of Commons.
Section 2 provides for the short title of the Act and for its extent.
