Effective date of alteration to valuation roll

(1) Subject to this section, an alteration made in a valuation roll shall, in relation to any rate current at the date when the notice of the alteration was served by the valuation officer or the date on which the notice of appeal in pursuance of which the alteration was made was served on the valuation officer, be deemed to have had effect as from the commencement of the period in respect of which the rate was made and shall, subject to this section, have effect for the purposes of any subsequent rate. (2) Notwithstanding anything in subsection (1) of this section, an alteration in a valuation roll which either, (a) consists of the inclusion in the valuation roll of a newly erected or newly constructed (b) is made by reason of a change in the value or annual value of a property caused by the making of structural alterations or additions thereto, or by the destruction thereof, or by damage done to the property; (c) is made by reason of any property previously valued on the valuation roll as a single property being valued in parts; (d) is made by reason of any property previously valued on the valuation roll in parts being valued as a single property; (e) is made by reason of any property previously valued on the valuation roll as unoccupied becoming occupied; (f) is made by reason of any property previously valued on the valuation roll as occupied becoming unoccupied; or (g) is made by reason of any event whereby a property or part of a property becomes, or ceases to be, not liable to be liable to payment to a fee, shall have effect only as from the date when the new or altered property comes into occupation, or as from the happening of the event by reason of which the alteration is made, as the case