44E+WIn section 21 (valuations for purposes of lists), in subsection (2) (basis of valuations), for “1st April 1991” there is substituted “ the appropriate date ” and after that subsection there is inserted—
“(2A)For the purposes of subsection (2) above, the appropriate date is—
(a)in relation to a list under section 22, 1st April 1991, and
(b)in relation to a list under section 22B, the later of—
(i)two years before the date on which the list falls to be compiled, and
(ii)such date, if any, within that two year period as may be specified by regulations.
(2B)The power to make regulations under subsection (2A)(b)(ii) is exercisable—
(a)in relation to a list to be compiled for a billing authority in England, by the Secretary of State, and
(b)in relation to a list to be compiled for a billing authority in Wales, by the National Assembly for Wales.”