Schedule 6, Part 1, paragraph B1(2)

In particular, an order under this paragraph must— set out a table (“the base valuation table”) by reference to which the value of supplies is to be determined until such time as the base valuation table is replaced under paragraph (b), provide that at regular intervals— the amounts specified in the base valuation table are to be revalorised by the Commissioners in accordance with the order, and a table (an “updated valuation table”) containing the revalorised amounts is to take effect (and replace any existing table) in accordance with the order, and require the Commissioners to publish any updated valuation table before it takes effect, together with a statement specifying the date from which it has effect.

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Source: legislation.gov.uk · retrieved 2026-07-28