Section 88: Compilation and maintenance of new lists.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part II: Council Tax: Scotland

This section applies where the Secretary of State makes an order under subsection (3)(b) of section 74 above providing that, as regards financial years beginning on or after such date as is specified in the order, valuation bands so specified shall be substituted for those for the time being effective for the purposes of subsection (2) of that section.

For the purpose of—

requiring local assessors to compile, and then maintain, new valuation lists for those financial years; and
facilitating the compilation and maintenance by the local assessors of those lists,

the provisions of this Part shall have effect with the modifications mentioned in subsection (3) below.

The modifications are—

for the date specified in section 84(6) and (7) above there shall be substituted the date specified in the order; and
for the dates specified in sections 85(1) and 86(2) above there shall be substituted such dates as are specified in an order made by the Secretary of State under this subsection.

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