The community charge18

After Order 6, rule 3(2), there shall be inserted the following new paragraph–

3

In relation to domestic property within the meaning of section 66 of the Local Government Finance Act 19883, references in paragraph (1)(b) to the net annual value for rating or to the net value for rating shall be construed as references to the value shown on the valuation list in force on 31st March 1990 or, if no such value was so shown, to its value by the year.