26B.—(1) The Minister may make regulations providing for the carrying out of the valuation, or the taking of one or more of the steps that comprise such valuation, of relevant properties under this Act within one or more rating authority areas by the occupier of each property concerned and the procedure to be followed for those purposes.

(2) Without prejudice to the generality of subsection (1), regulations under this section may provide for any or all of the following:

(a) the issuing of guidelines by the Commissioner to the occupier regarding submission of valuations (including submission by electronic means) and other matters under this Part ;

(b) the notice to be sent to the occupier regarding the requirements under such regulations;

(c) the submission by the occupier to the Commissioner of such particulars of the relevant property as the Commissioner considers appropriate;

(d) the submission by the occupier to the Commissioner of his or her valuation in respect of his or her property;

(e) the deadline by which the valuation shall be submitted by the occupier, or by his or her agent, to the Commissioner, including provision for extensions to the deadline in cases in which such submission is made by electronic means;

(f) the records that the occupier shall be required to keep of the basis upon which the valuation was submitted;

(g) the length of time the occupier shall be required to keep records of the basis upon which the valuation was submitted;

(h) the forms to be used by the occupier for the submission of his or her valuation;

(i) the specification of classes of properties that shall be, or shall not be, the subject of valuation under the regulations;

(j) the specification of geographical areas within the rating authority area that shall be, or shall not be, the subject of valuation under the regulations.

(3) Regulations made under this section may be—

(a) general in nature and apply to all valuation orders where section 19(1A) applies,

(b) specific to a particular valuation order, or

(c) specific to certain components of a particular valuation or to certain of the steps that comprise a particular valuation.]