A valuation list must show, for each day for which it is in force, each dwelling which is situated in the billing authority's area.
For each day on which a dwelling is shown in a list, the list must also show which of the valuation bands is applicable to the dwelling.
A list must also contain such information about dwellings shown in it as may be prescribed.
The omission from a list of any matter required to be included in it shall not of itself render the list invalid.
Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.