20 Procedure for the compilation of valuation lists

Valuation of dwellings

20  Procedure for the compilation of valuation lists

(1)     In section 22B of the 1992 Act—

(a)     in subsection (3), after “the Welsh Ministers” insert “, but an order under this subsection cannot specify a year later than 2027”;

(b)     after subsection (3), insert—

“(3A)     After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year.

(3B)     Revaluation years are 2028 and every fifth year afterwards.

(3C)     The Welsh Ministers may by order amend subsection (3B) so as to—

(a)     substitute a different year for the year that is for the time being specified as the revaluation year;

(b)     insert a reference to a different year from the year that would otherwise be the revaluation year;

(c)     substitute a different interval between revaluation years for the interval that is for the time being specified there;

(d)     make other amendments to subsection (3B) that are consequential on, or incidental to, the

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