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Non-Domestic Rating Act 1994

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2 Amendments of power to make special provision for 1995 onwards.E+W

(1)After subsection (7) of section 58 of the 1988 Act (special provision for 1995 onwards) there shall be inserted the following subsection—

(7A)Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—

(a)imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)as to appeals relating to things done or not done by such officers.

(2)In subsection (8) of that section for the words “relevant period” there shall be substituted the words “ relevant financial year ” and for the words “the period” there shall be substituted the words “ the year ”.

(3)In subsection (9) of that section, for the words “is the same as” there shall be substituted the words “ does not exceed that which ”.

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