Rating and Valuation (Miscellaneous Provisions) Act 1955

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.”

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.”

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.”