§ Mrs. Emmet
asked the Chancellor of the Exchequer, in view of the fact that relief in hardship cases is not to be retrospective and is only to apply to the rating period after 1964, if he will take steps to ensure that higher valuations, above the general increase level in 1963, 182W arising from mistakes made by the valuers, may not be made retrospective to the beginning of the 1963 rating period.
§ Mr. Green
I am not clear what cases my hon. Friend has in mind. All amendments to rating valuation lists, other than amendments made in consequence of a change in the property or of the use to which it is put, are legally effective from the beginning of the rate period in which the relevant proposal was served