17A.—(1) In relation to the making of any entry in or alteration to the valuation roll in the year of revaluation 2023-24, the last date for making a proposal where the circumstances in section 3ZA(2)(a) of the 1975 Act apply (proprietor, tenant or occupier receives a valuation notice under section 3(2) of the 1975 Act) is whichever is the later of—
(a)31 August 2023,
(b)the last day of the period of 4 months beginning with the date on which the notice under section 3(2) of the 1975 Act(1) was sent to the proprietor, tenant or occupier of the lands and heritages.
(2) Where paragraph (1) applies, the timescale set out in column 2 of the fifth entry in schedule 1 of the 2022 Order(2) does not apply.]
Textual Amendments
F1Reg. 17A inserted (20.7.2023) by The Valuation (Proposals Procedure) (Scotland) Amendment Regulations 2023 (S.S.I. 2023/207), regs. 1(1), 2(2)