---

Council Tax (New Valuation Lists for England) Bill

My perusal of the Act has not elicited that information, but I guess that, sadly, the reference is a general one. Section 21 states:"““Commissioners of Inland Revenue shall . . . carry out valuations of dwellings in England and Wales””." We can infer a national approach from that provision, but section 22 states:"““In accordance with this Chapter, the listing officer for a billing authority shall compile, and then maintain, a list for the authority (to be called its valuation list).””" There is therefore a trickle-down from the national approach with which the commissioners are taxed to the local level, so we are getting into the nitty-gritty of the amendment and the Bill. The 1992 Act provides the infrastructure for the Bill and the amendment.