15.—(1) Where, in relation to an alteration which falls to be made on or after 1st April 1992, other than an alteration–
(a)made in pursuance of paragraph (3) or (4) (completion notices) of regulation 13,
(b)required to be made as mentioned in regulation 16, or
(c)made in pursuance of the order of a tribunal under Part VI of these Regulations,
the day determined in accordance with regulation 13 as the day from which it has effect precedes 1st April 1992, the alteration shall have effect, subject to paragraph (2), from 1st April 1992.
(2) Where the alteration–
(a)is made in consequence of a proposal made before 1st April 1992, and
(b)would have had effect, had the former regulation 6 continued in force, from a day earlier than 1st April 1992,
the alteration shall have effect from that earlier day.
(3) Where–
(a)an alteration is made in accordance with paragraph (1) or (2); and
(b)within the period of six weeks beginning with–
(i)in the case of an alteration of which notice is given under regulation 18(2), the day of service of the notice,
(ii)in any other case, the day on which the list is altered,
the person who at the time of the alteration was the ratepayer in relation to the hereditament to which the alteration relates requires the valuation officer, by notice in writing served on him, to substitute for the day shown in the list the day that would have been determined, as regards that alteration, in accordance with regulation 13 if paragraph (1) or, as the case may be, paragraph (2) had not applied,
the valuation officer shall alter the list accordingly.
(4) In this regulation and regulation 16 below, “the former regulation 6” refers to regulation 6 of the 1990 Regulations before the substitution made by regulation 4 of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1992(1).
S.I. 1992/611.