Section 15.
| Section of Act | Amendment |
|---|---|
| Section 33 | The following subsection shall be substituted for subsection (3) :— “(3)In this Part of this Act the expression ' the valuation officer', in relation to a valuation list, means any officer of the Commissioners of Inland Revenue who is for the time being appointed by the Commissioners to be the valuation officer or one of the valuation officers, or to be the deputy valuation officer or one of the deputy valuation officers, in relation to that list.” |
| Section 34 | In subsection (1), after the words " rating area ", where those words first occur, there shall be inserted the words " (whether in London or elsewhere) ". |
| Section 39 | In subsection (2), after the word " Act ", there shall be inserted the words " or of the Rating and Valuation (Miscellaneous Provisions) Act, 1955 ". |
| Section 44 | At the end of subsection (3), the following proviso shall be added:— “Provided that such a court may, with the consent of all persons appearing before the court on the hearing of the appeal, consist of any two of the persons mentioned in paragraphs (a) and (b) of this subsection, so however that, if the members of a court so constituted are unable to agree on a decision, the appeal shall be re-heard by another local valuation court.” |
| Section 46 | In subsection (1), for the words " not more than two of the other members as deputy chairmen thereof," there shall be substituted the words " such number of the members as the scheme may provide as deputy chairmen thereof ". |
| Section 48 | In subsection (4), for the words from " incorporate in the list " to the end of the subsection there shall be substituted the words " cause the list to be altered accordingly ". |
| Section 55 | In subsection (1), after the words " eighteen pounds " there shall be inserted the words " for the words ' a higher limit of value' there shall be substituted the words ' a limit of value higher than thirteen pounds'. " |
| Section 57 | In subsection (1), for the words " or revising a draft" there shall be substituted the words " a new ". |
| Section 58 | In subsections (1) and (2), for the word " premises " there shall be substituted the words " hereditament or premises ". |
| Section 67 | In subsection (2), after the words " valuation officer ", there shall be inserted the words " or deputy valuation officer ". |
| Section 144 | In subsection (2), in paragraph (b) of the proviso, for the words " the first year in which the first new valuation list made under Part III of this Act is in force, and previous years," there shall be substituted the words " any year before that in which the first new valuation list made under Part III of this Act is in force " ; and at the end of the proviso the following paragraph shall be added:— “(c)where an alteration in a valuation list, with respect to a hereditament shown in the list when that list came into force, is made within the year at the beginning of which the list came into force, and (in accordance with section forty-two of this Act) the alteration has effect as from the beginning of that year, or as from the beginning of a period falling within that year, the valuation list shall be deemed, for the purposes of this subsection, to have had effect as modified by that alteration as from the time when the list came into force.” |
| Section of Act | Amendment |
|---|---|
| Section 19 | For the words from " in every case " to " instead of the occupier " there shall be substituted the words " subject to the provisions of subsection (4) of section four of the Rating and Valuation (Miscellaneous Provisions) Act, 1955 ". |
| Section of Act | Amendment |
|---|---|
| Section 42 | In subsection (2), after paragraph (b), there shall be inserted the following paragraph:— “(bb)is made by reason that a hereditament has become, or has ceased to be, a dwelling-house or a private garage or private storage premises (within the meaning of the Valuation for Rating Act, 1953), or by reason that a hereditament is used to a greater or lesser extent for the purposes of a private dwelling or private dwellings; or” , and for paragraph (d) the following paragraph shall be substituted:— “(d)is made by reason of any event whereby a hereditament, or part of a hereditament, becomes, or ceases to be, not liable to be rated; or”. |
| Section 48 | The following subsection shall be substituted for subsection (1):— “(1)Where a copy of a proposal is transmitted to the clerk to a local valuation panel, and in accordance with the preceding provisions of this Part of this Act the transmission thereof has effect as an appeal to a local valuation court against an objection to the proposal, it shall be the duty of the chairman or a deputy chairman of that panel to arrange for the convening of such a court.” |
| Section 51 | For the words from " and shall be collected " to the end of the section there shall be substituted the words " and, subject to the provisions of subsection (7) of section one of the Rating and Valuation (Miscellaneous Provisions) Act, 1955, shall be collected and be recoverable accordingly ". |
| Section 65 | After the word " lists)" there shall be inserted the words " and subsection (3a) of that section (which relates to certain contributions made by the Crown in respect of such property) ". |
In section sixty-four, in paragraph (b) of subsection (3), after the word " and " there shall be inserted the words " (subject to the next following subsection) " ; and after subsection (3) the following subsection shall be inserted:—
“(3A)Where such a contribution is made for the financial year beginning with the date of the coming into force of a new valuation list made under Part III of the Local Government Act, 1948, for the rating area in which the hereditament is situated (in this subsection referred to as ' the first year of the new list').—
(a)if the contribution is subsequently revised before the end of the financial year next following the first year of the new fist, the amount to be taken into account for the purpose of ascertaining the proceeds of any rate for the first year of the new list shall be the amount of the contribution as revised, notwithstanding that the revision is made after the end of the last-mentioned year;
(b)if, in the case of a contribution in respect of a hereditament which was occupied by or on behalf of the Crown for public purposes at the time when the new valuation fist came into force, the contribution as originally made, or as subsequently revised as mentioned in the preceding paragraph, is computed on a value which differs from the value shown in the list when it came into force, then, subject to the two following paragraphs, the value on which the contribution is so computed shall, for the purpose of ascertaining totals, be deemed to have been shown in the list, as representing the rateable value of the hereditament, as from the time when the fist came into force, instead of the value actually shown in the fist at that time;
(c)if, in a case falling within the last preceding paragraph, the difference between the values mentioned in that paragraph is wholly attributable to a structural alteration or other event which has taken place since the time when the new list came into force, that paragraph shall not apply;
(d)if, by reason of one or more structural alterations or other events which have taken place since the new list came into force, the contribution as originally made, or as subsequently revised, is computed on two or more different values, then—
(i)any of those values which is referable to a period subsequent to such an alteration or event shall be disregarded for the purpose of ascertaining totals for the first year of the new list, and
(ii)the value referable to the period before the alteration or event (or the earliest of them, if more than one) shall for that purpose be deemed to have been shown in the new list, as representing the rateable value of the hereditament, as from the time when the list came into force, instead of the value actually shown in the list at that time:
Provided that nothing in paragraphs (c) and (d) of this subsection shall affect the ascertainment of totals for any year subsequent to the first year of the new list.”
In subsection (2) of section sixty-nine, for the words " any rate in lieu of which a special rate under this Act is levied " there shall be substituted the words " any rate in lieu of which an amount is leviable together with, and as an additional item of, the general rate " and for the words " the special rate " there shall be substituted the words " the additional item thereof ".
In the Fifth Schedule, in paragraph 7, for the words " the special rates for such period as aforesaid levied " there shall be substituted the words " any amount leviable together with, and as an additional item of, the general rate for such period as aforesaid, being an amount so leviable " and, in proviso (b) to that paragraph, for the words " special rates " there shall be substituted the words " amounts leviable as aforesaid in parts of their area ".