(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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