The Council Tax (Contents of Valuation Lists) Regulations 1992

• Citation: S.I. 1992/553
• Sections: 2

Section 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the Council Tax (Contents of Valuation Lists) Regulations 1992 and shall come into force on 1992.

(2) In these Regulations—

“ the Act ” means the Local Government Finance Act 1992; and

“list” means a valuation list compiled under section 22 of the Act.

Section 2 Information in valuation lists

For each day on which a dwelling is shown in the list, it shall contain (in addition to the matters required to be shown by section 23(1) and (2) of the Act)—

(a) the reference number ascribed to the dwelling by the listing officer;

(b) if it be the case, an indication that the dwelling is a hereditament to which section 3(3) of the Act applies (composite hereditaments);

(c) where the list is altered as regards the dwelling, an indication—

(i) of the period for which or, as the case may be, the day from which the alteration has effect; and

(ii) if it be the case, that the alteration was made pursuant to the order of a valuation tribunal or the High Court.