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43.—(1) Regulation 38 of the Valuation and Community Charge Tribunals Regulations 1989(1) is amended as follows—
(a)in paragraph (2), after sub-paragraph (b) insert—
“(bb)regulation 13 of the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005;”; and
(b)in paragraph (3)(c), after the words “regulation 12 of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993” insert “regulation 13 of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 2005”.
(2) In regulation 2(1) of the Non-Domestic Rating (Payment of Interest) Regulations 1990(2) for the definition “the Alteration and Appeals Regulations” substitute—
““the Alteration and Appeals Regulations” means regulations made under section 55 of the Act;”.
(3) For paragraph (2) of regulation 4C of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993(3) substitute—
“(2) A proposal on the ground set out in regulation 4A(1)(c) may only be made before the day on which the next list is compiled or within six months of the date of the alteration, whichever is the later.”.
(4) After paragraph (14) of regulation 13A of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 add—
“(14A) Notwithstanding the foregoing provisions of this regulation, where an alteration falls to be made after 31st March 2006 it shall have retrospective effect only if it is made in pursuance of a proposal.”.
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