The Rating Lists (Valuation Date) Order 1988
The first non-domestic rating lists under Part III of the Local Government Finance Act 1988 are, by virtue of section 41(2) and 52(2) of the Act, to be compiled on 1st April 1990. Article 2 of the Order provides that 1st April 1988 is to be the day by reference to which determinations of rateable value in accordance with paragraph 2 of Schedule 6 to the Act are to be made in relation to those lists.