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Local Government Act 1929

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This is the original version (as it was originally enacted).

80Adaptation of 7 & 8 Geo. 5 c.64 s.41(9).

The Representation of the People Act, 1918, shall, as from the appointed day, have effect as if for paragraph (9) of section forty-one thereof (which makes provision as to the manner in which the yearly value of land or premises is to be ascertained for the purposes of that Act), there were substituted the following paragraph, that is to say—

“(9)The yearly value of land or premises shall—

(a)if the gross value thereof for rating purposes appears in the valuation list for the time being in force, be taken to be the gross value as so appearing, any necessary apportionment of that value being made by the registration officer:

(b)if no gross value thereof for rating purposes appears in the valuation list, but the value thereof is assessed under Schedule A of the [8 & 9 Geo. 5. c. 40.] Income Tax Act, 1918, as amended by any subsequent enactment, be taken to be the gross annual value of the land or premises for income tax purposes, any necessary apportionment of that value being made by the registration officer:

(c)in any other case, be taken to be the amount which would, in the opinion of the registration officer, have been the gross value for rating purposes of the land or premises under the enactments relating to rating and valuation in force on the sixth day of February, nineteen hundred and eighteen.”

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