21.—F24[(1) A valuation order shall specify—

(a) a date (in this Act referred to as the "publication date") on which the Commissioner proposes to cause to be published under section 23 a list comprising every relevant property that has been the subject of the valuation mentioned in the order, and the value of that property as determined by that valuation, and

(b) a date (in this Act referred to as the "effective date") on which that list becomes effective for rates purposes.]

(2) Such a list shall be known, and is in this Act referred to, as a “valuation list”.

(3) F25[The publication date] so specified shall not be later than 3 years after the date of the making of the valuation order.

(4) The Commissioner may, with the consent of the Minister, by order amend a valuation order by substituting a different publication date for the publication date specified therein F26[or a different effective date for the effective date specified therein].

F27[(5) The Commissioner may, with the consent of the Minister, by order revoke a valuation order at any time before the issue, under subsection (1) of section 26, of a copy of a valuation certificate and notice referred to in that subsection, relating to the valuation order concerned.]