6

1

No alteration such as is described in regulation 4 other than an alteration–

a

in pursuance of paragraphs (3) or (4) (completion notices)6, or

b

made in pursuance of the order of a tribunal under Part V of these Regulations

shall have effect from a day earlier than the first day in the relevant year.

2

Where the alteration is made in pursuance of a proposal other than a proposal disputing the accuracy of a previous alteration to the list, the relevant year is the year in which the proposal was made.

3

Where the alteration is made in pursuance of a proposal disputing the accuracy of a previous alteration to the list, the relevant year is the year in which the disputed alteration was made.

4

In any other case, the relevant year is the year in which the alteration is made.