Regular review of rates of returnS.

1(1)The rate-assessor must review any original rate of return.S.

(2)A review under sub-paragraph (1) must be started by the rate-assessor on the appointed day.

(3)For the purpose of this paragraph—

(a)an original rate of return is—

(i)a rate of return to which paragraph 27(1) applies, or

(ii)the position of there being no rate of return to which paragraph 27(1) applies,

(b)the appointed day is [F21 July 2019].]