32 Alteration of non-domestic rating lists

32  Alteration of non-domestic rating lists

(1)     Section 55 of the Local Government Finance Act 1988 (non-domestic rating: alteration of lists) is amended as follows.

(2)     After subsection (4) insert—

“(4A)     In relation to an English list or a Welsh list, the provision that may be included in the regulations by virtue of subsection (4) includes—

(a)     provision about the steps that must be taken before a person may make a proposal for an alteration of the list (which may include steps designed to ensure the person checks the accuracy and completeness of any information on which any decision by the valuation officer has been based and gives the valuation officer an opportunity to consider the results of those checks and alter the list);

(b)     provision restricting the circumstances in which any of those steps may be taken and provision about the timing of any step;

(c)     provision for valuation officers to impose financial penalties on persons who, in, or in connection with, proposals for the alteration of the list, knowingly, recklessly or carelessly provide information which is false in a material particular.

(4B)     If provision is made by

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