Rating and Valuation (Miscellaneous Provisions) Act 1955

Section 10.

SIXTH SCHEDULE Contributions in aid of rates in respect of police properties in first year of new valuation list

1 The provisions of this Schedule shall have effect where—

(a) a contribution is made under section ten of this Act in respect of a hereditament which was occupied for the purposes of a police force on the date of the coming into force of the first new valuation list for the rating area in which the hereditament is situated, and

(b) the contribution is for the year beginning with that date (in this Schedule referred to as " the first year of the new list ").

2 Subject to the next following paragraph, the value entered in the valuation list in pursuance of subsection (2) of section ten of this Act shall, for the purpose of ascertaining totals, be deemed to have been shown in the fist as from the time when the list came into force.

3 If, by reason of one or more structural alterations or other events which have taken place since the new valuation list came into force, the contribution is computed on two or more different values, then—

(a) any of those values which is referable to a period subsequent to such an alteration or event shall be disregarded for the purpose of ascertaining totals for the first year of the new list, and

(b) the value referable to the period before the alteration or event, or the earliest of them, as the case may be, shall be deemed to have been shown in the new list, as representing the rateable value of the hereditament, as from the time when the list came into force.

4 Nothing in this Schedule shall affect the ascertainment of totals for any year subsequent to the first year of the new list.