CA 4 December 1986. Appeal by plaintiff leaseholder from decision of cc declaring he was not entitled to the freehold of his house under Part 1 of the Leasehold Reform Act 1967 . The point at issue was whether the rateable value (rv), on the appropriate day, was not more than £1,500. As a result of a claim under Housing Act 1974 sched 8 , the VO, in May 1981, certified a notional reduction in the rv of £88, attributable to tenants improvements . The rv was still above the limit, but, pursuant to a proposal in June 1984 the valuation list was further amended in January 1985: first by altering the description "house" to "house and garage" and second, by reducing the rv to £1,547. If this reduction could be backdated to 1 April 1973 with the certified reduction of £88, the rv would be below £1,500. In considering these points the cc decided there was no provision to enable the reduction to be backdated. CA agreed and held that the alteration reducing the rv to £1,547 could only be backd