“(6A)

Subject to paragraphs (8A) and (8B), an alteration made to correct an inaccuracy in a list which arose in the course of making an alteration in connection with any of the matters mentioned in paragraph (2) or (5) shall have effect from the day from which that previous alteration fell to have effect.”.

“(8A)

An alteration made to correct an inaccuracy (other than one which has arisen by reason of an error or default on the part of a ratepayer)—

(a)

in a list on the day it was compiled; or

(b)

which arose in the course of making a previous alteration in connection with the matters mentioned in paragraphs (2), (5), (6A), (7) or (8),

which increases the rateable value shown in the list for the hereditament to which the inaccuracy relates shall have effect from the day on which the alteration is made.

(8B)

Where an alteration is made in accordance with paragraph (8A) and within the period of six months beginning with—

(a)

in the case of an alteration of which notice is given under regulation 18(2), the day of service of the notice; and

(b)

in any other case, the day on which the alteration is made,

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 the former regulation 13, the valuation officer shall alter the list accordingly.”.

“(9A)

In this regulation, “the former regulation 13” means this regulation before the amendments made by regulation 2 of the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994.”.