21 Valuations for purposes of lists

The lists

21  Valuations for purposes of lists

(1)     The Commissioners of Inland Revenue shall—

(a)     carry out such valuations of dwellings in England and Wales;

(b)     furnish listing officers with such information obtained in carrying out the valuations or in the exercise of the powers conferred by section 27 below; and

(c)     disclose to such officers such contents of particulars delivered documents,

as they consider necessary or expedient for the purpose of facilitating the compilation and maintenance by those officers of valuation lists in accordance with this Chapter.

(2)     The valuations shall be carried out by reference to [the appropriate

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