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Local Government Finance Act 1992
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- UK Public General Acts
- 1992 c. 14
- SCHEDULE 5
- Revaluation
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Changes over time for: Cross Heading: Revaluation
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- 06/03/1992- Amendment
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Local Government Finance Act 1992, Cross Heading: Revaluation is up to date with all changes known to be in force on or before 21 February 2025. 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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RevaluationS
7SWhere the assessor makes up a valuation roll in respect of a financial year which is a year of revaluation within the meaning of section 37(1) of the 1975 Act (which defines terms used in that Act), he shall apportion the new net annual value and the new rateable value of any lands and heritages which are part residential subjects as between the residential and non-residential use of the subjects, and shall include in the entry relating to those lands and heritages a new apportionment note.
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