The New Valuation Lists (Time and Class of Hereditaments) Order 1987
This order, which applies to England and Wales—specifies 1st April as the time by reference to which rateable values are to be ascertained for the purposes of new valuation lists coming into force on 1st April 1990; andspecifies hereditaments other than dwelling houses, private garages and private storage premises as the class of hereditaments to be revalued.