http://www.legislation.gov.uk/uksi/2003/329/introduction/made

The Rating Lists (Valuation Date) (England) Order 2003

Local Government

King's Printer of Acts of Parliament

2011-07-04

RATING AND VALUATION, ENGLAND

Non-domestic rating lists for the purposes of Part III of the Local Government Finance Act 1988 are, by virtue of sections 41(2) and 52(2) of that Act, to be compiled on 1st April in every fifth year after 1990. Article 2 of this Order provides for 1st April 2003 to be the day by reference to which valuations of non-domestic hereditaments are to be determined for the purposes of the lists to be compiled for England on 1st April 2005.