Section 52 — Local Government Finance Act 1988: Central rating lists for England .

Central rating lists for England . 52 1 In accordance with this Part the central valuation officer shall compile, and then maintain, lists for England (to be called central non-domestic rating lists).

2 A list must be compiled on 1 April 1990 and on 1 April in every fifth year afterwards ... . 2A But —

a subsection (2) does not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, and b a list must instead be compiled on 1 April 2017 , on 1 April 2023 and on 1 April in every third year afterwards.

3 A list shall come into force on the day on which it is compiled and shall remain in force until the next one is compiled ....

4 Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

5 Not later than 31 December preceding a day on which a list is to be compiled the central valuation officer shall send to the Secretary of State a copy of the list he proposes (on the information then before him) to compile.

6 As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office. 6A As soon as is reasonably practicable after compiling a list the central valuation officer shall send a copy of it to the Secretary of State. 6B As soon as is reasonably practicable after receiving the copy the Secretary of State shall deposit it at his principal office.

7 A list must be maintained for so long as is necessary for the purposes of this Part, so that the expiry of the ... period for which it is in force does not detract from the duty to maintain it. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .