77 Statutory revaluation cycle

Valuation lists and bands

77  Statutory revaluation cycle

After section 22A of the Local Government Finance Act 1992 there is inserted—

“22B Compilation and maintenance of new lists

(1)     The listing officer for a billing authority shall compile, and then maintain, new lists for the authority in accordance with this Chapter (each such list to be called its valuation list).

(2)     A new list must be compiled—

(a)     in relation to billing authorities in England, on 1 April 2007, and

(b)     in relation to billing authorities in Wales, on 1 April 2005.

(3)     After that, a new list must be compiled

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