sec.6Statutory purposes of valuations

### sec.6 Statutory purposes of valuations The value of land under a valuation is its value for— any liability under the Land Tax Act 2010 (the Land Tax Act ) for land tax relating to the land; and See the Land Tax Act , sections 16 and 17 . the making and levying of rates; and the calculation of rent under the Land Act 1994 (the Land Act ) for a Land Act tenure but only to the extent that Act provides for the value to be so used. A valuation for the purpose mentioned in subsection (1) (a) is a land tax valuation . A valuation for the purpose mentioned in subsection (1) (b) is a rating valuation . A valuation for the purpose mentioned in subsection (1) (c) is a Land Act rental valuation . If— another Act refers to the value or rateable value of land; and a valuation is in effect for the land; the value or rateable value is that valuation. (sec.6-ssec.1) The value of land under a valuation is its value for— any liability under the Land Tax Act 2010 (the Land Tax Act ) for land tax relating to the land; and See the Land Tax Act , sections 16 and 17 . the making and levying of rates; and the calculation of rent under the Land Act 1994 (the Land Act ) for a Land Act tenure but only to the extent that Act provides for the value to be so used. (sec.6-ssec.2) A valuation for the purpose mentioned in subsection (1) (a) is a land tax valuation . (sec.6-ssec.3) A valuation for the purpose mentioned in subsection (1) (b) is a rating valuation . (sec.6-ssec.4) A valuation for the purpose mentioned in subsection (1) (c) is a Land Act rental valuation . (sec.6-ssec.5) If— another Act refers to the value or rateable value of land; and a valuation is in effect for the land; the value or rateable value is that valuation. - (a) any liability under the Land Tax Act 2010 (the Land Tax Act ) for land tax relating to the land; and Note— See the Land Tax Act , sections 16 and 17 . - (b) the making and levying of rates; and - (c) the calculation of rent under the Land Act 1994 (the Land Act ) for a Land Act tenure but only to the extent that Act provides for the value to be so used. - (a) another Act refers to the value or rateable value of land; and - (b) a valuation is in effect for the land;