s. 21A (2) Without limiting subsection (1), the S. 21(2) Commissioner may— inserted by No. 68/2007 s. 9. (a) use a valuation made under the Valuation of Land Act 1960 that has determined the value of each separate occupancy on land; and (b) include in a notice of assessment a description of the occupancy on land. (3) A valuation of occupancy on land made under the S. 21(3) inserted by Valuation of Land Act 1960 is deemed to be a No. 68/2007 valuation of land for the purposes of this Act. s. 9. S. 21A 21A Objection to land tax valuation does not affect inserted by previous assessments No. 84/2006 s. 10. If— (a) a person referred to in section 16(6A) of the Valuation of Land Act 1960 objects to a valuation under that Act in relation to a notice of assessment of land tax; and (b) the same valuation was used as the basis for an assessment of land tax in respect of a previous tax year— any decision on the objection, or on a review or appeal under the Valuation of Land Act 1960 concerning the objection, has no effect on the assessment referred to in paragraph (b). 22 Taxable value of parts of land not separately valued (1) This section applies if— (a) it is necessary to determine the taxable value of part of land (the for or in a tax year; part) and
S. 21(2) inserted by No. 68/2007 s. 9. (2) Without limiting subsection (1), the Commissioner may— (a) use a valuation made under the Valuation of Land Act 1960 that has determined the value of each separate occupancy on land; and (b) include in a notice of assessment a description of the occupancy on land. S. 21(3) inserted by No. 68/2007 s. 9. (3) A valuation of occupancy on land made under the Valuation of Land Act 1960 is deemed to be a valuation of land for the purposes of this Act. S. 21A inserted by No. 84/2006 s. 10. 21A Objection to land tax valuation does not affect previous assessments If— (a) a person referred to in section 16(6A) of the Valuation of Land Act 1960 objects to a valuation under that Act in relation to a notice of assessment of land tax; and (b) the same valuation was used as the basis for an assessment of land tax in respect of a previous tax year— any decision on the objection, or on a review or appeal under the Valuation of Land Act 1960 concerning the objection, has no effect on the assessment referred to in paragraph (b). 22 Taxable value of parts of land not separately valued s. 21A (1) This section applies if— (a) it is necessary to determine the taxable value of part of land (the part) for or in a tax year; and
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