73 Alterations to valuation roll
Local Government Finance Act 1992 (1992 c 14) | Legislation

73  Alterations to valuation roll

(1)     Subject to subsection (7) below, dwellings shall not be entered in the valuation roll in respect of the financial year 1993-94 or any subsequent financial year.

(2)     Dwellings in respect of which there is an entry in the valuation roll immediately before 1st April 1993 shall be deleted from the roll with effect from that date.

(3)     Lands and heritages—

(a)     in respect of which there is, by reason of the fact that they

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