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8.—(1) The appropriate valuation officers of the Commissioners of Inland Revenue shall, after consultation with the rating authorities, take such action as regards valuation lists as may be necessary as the result of the Act, and
(a)any area comprised in a district may be treated in a valuation list as a rating district;
(b)nothing in the Valuation Lists Rules 1972(1) shall preclude any such action being taken by the amalgamation of existing valuation lists or sheets of valuation lists or copies thereof (in all cases with any revisions, in particular the deletion of hereditaments, necessary) to form the valuation list for a district.
(2) For the purposes of any action as regards valuation lists to take effect on 1st April 1974 the specified matters shall be deemed to have been effected as from the coming into operation of this order.
(1972 III, p. 4736).
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