46.—(1) In this section “specified particulars” means, in relation to a property, such particulars as are determined by the Commissioner and specified in a form prepared by him or her for the purposes of this section.

(2) Within 28 days from the date on which a valuation order is made in relation to a rating authority area, the occupier of each relevant property (other than property referred to in paragraph (a) or (b) of section 19(2)) which is situated in that area on that date shall provide in writing to the Commissioner the specified particulars with respect to that property.

F67[(3) The occupier of—

(a) a relevant property which comes into existence after the date on which a valuation order is made in relation to the rating authority area in which the property is situated,

(b) a relevant property which was not relevant property on the date on which such an order is made in relation to the rating authority area in which the property is situated, or

(c) a relevant property, on the coming into occupation of that property for the first time or on the entering into a new tenancy agreement in respect of that property,

(not being property referred to in paragraph (a) or (b) of section 19(2)) shall, within 28 days from the date on which the property has come into existence, become relevant property or come into occupation or a new tenancy agreement has been entered in respect of it, as the case may be, provide in writing to the Commissioner the specified particulars with respect to that property.]

(4) If, by reason of any change of circumstances after the particulars referred to in subsection (2) or (3) with respect to a property have been provided to the Commissioner, any of those particulars, as so provided, ceases to be correct, the occupier of the property shall, as soon as may be after that particular ceases to be correct, provide in writing to the Commissioner a statement correcting that particular.

(5) A person who—

(a) fails to comply with subsection (2), (3) or (4), or

(b) provides a particular or a statement which is false in a material respect in purported compliance with subsection (2), (3) or, as the case may be, (4), knowing it to be so false or being reckless as to whether it is so false,

shall be guilty of an offence.

(6) In proceedings for an offence under subsection (5) (being an offence consisting of a failure to comply with subsection (2) or (3)), it shall be a defence for the defendant to show both of the following, namely, that he or she was not aware of the specified particulars to be given with respect to the property concerned and that the means by which the notice under subsection (7) was given were not such as to make it reasonably likely that those particulars would have come to the defendant's knowledge.

(7) Without prejudice to section 22, as soon as may be after he or she makes a valuation order, the Commissioner shall give notice, in such manner as he or she thinks appropriate, of—

(a) the means by which a person may inspect or, if the person so wishes, obtain a copy of the form referred to in subsection (1) (and the Commissioner shall, accordingly, make available and supply on request, free of charge, by those means a copy of the form to the person),

(b) the effect of subsections (2) to (5) and, in the case of subsection (5), the penalties provided for by section 65 in respect of the offence provided for by that subsection.

(8) As regards subsections (4) and (5) and, in the case of the latter subsection, the penalties provided for by section 65 in respect of the offence provided for by that subsection, the Commissioner shall, in addition to giving the notice under subsection (7) with respect thereto, give, in the appropriate period, in such manner and at such intervals (not being of more than 6 months duration in any case) as he or she thinks appropriate, notice of the effect of those subsections and the said penalties.

(9) In subsection (8) “appropriate period” means the period beginning on the elapse of such time from the giving of the notice under subsection (7) as the Commissioner considers reasonable and ending on the publication date specified in the valuation order concerned referred to in subsection (7).