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56.—(1) This regulation shall have effect in relation to any rating districts in which coal is brought to bank or under which coal is worked.
(2) For the purposes of article 7 of the National Coal Board (Valuation) Order 1963(1) in relation to any year beginning on or after the appointed day the changes of areas made by the order shall be deemed to have been effective at all material times.
(3) Where amounts have been certified by the National Coal Board under article 21(3)(b) and (c) of the said order of 1963, the Board shall as soon as may be after the coming into operation of the order certify to the Commissioners of Inland Revenue any variation of such amounts which is necessary.
(4) Where the Commissioners of Inland Revenue have notified to the National Coal Board and to the rating authority or authorities the particulars required by article 21(4) of the said order of 1963, they shall as soon as may be notify the particulars which would have been required to have been notified before the end of October if the order had come into operation on 1st April, and the notifications under article 21(4) shall cease to have effect.
(5) Where the Commissioners of Inland Revenue have notified to the National Coal Board and to the rating authority or authorities the rateable values required by article 21(5) or (6) of the said order of 1963 to be notified, they shall as soon as may be notify the rateable values which would have been required to have been notified before the end of December if the order had come into operation on 1st April, and the notifications under article 21(5) or (6) shall cease to have effect.
(6) In this regulation—
any reference to the end of October or the end of December is a reference to the end of such month last preceding the appointed day; and
any reference to 1st April is a reference to such date last preceding the appointed day.
(1963 I, p. 785).
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