The Rating Lists (Valuation Date) Order 1992
Non-domestic rating lists under Part III of the Local Government Finance Act 1988 are, by virtue of sections 41(2) and 52(2) of the Act, to be compiled on 1st April 1990 and on1st April in every fifth year afterwards. Article 2 of this Order provides that 1st April 1993 is to be the day by reference to which determinations of rateable value are to be made in relation to those lists compiled on 1st April 1995.