sec.148Statutory charges and valuation of land

sec.148 Statutory charges and valuation of land

For the purpose of— the assessment of rates, land tax and other statutory charges payable in relation to land; and determining the value of land; any land within the site of a scheme that is or may be inundated by water or subject to tidal influence is to be taken to be land that is not, and never has been, inundated by water or subject to tidal influence. For ‘value’ see the Land Valuation Act 2010 , chapter 2 and chapter 10 , part 3 . s 148 amd 2010 No. 39 s 325 sch 1 pt 2

• (a) the assessment of rates, land tax and other statutory charges payable in relation to land; and
• (b) determining the value of land;