[2004] EWCA Civ 967, 22 July 2004. Appeal against LT decision (RA/232/1996, Abs67378) which upheld the Valuation Tribunal decisions that in accordance with the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994 which came into force on 9 July 1994, the effective date of alterations to the 1990 rating list with respect to car parks owned by N in Manchester and London was 1 April 1990. N appealed on the grounds that the effective date should be 1 April 1992. N argued that the valuation officers were bound by the Local Government Finance Act 1988 s41(1) to alter the lists in accordance with the agreements as to the value reached in January and February 1994 prior to the amended regulations coming into force and that it could reasonably be expected the valuation offices to do so. The statutory framework is considered in paras 4 to 22. CA held that that the valuation officers were under a statutory duty to maintain accurate rating lists under s41(1) and the Regulations made under it which prescribe the date from which an alternation takes place. There was no unfairness on the part of the valuation officers leading to an abuse of power. Appeal dismissed. View judgment at www.bailii.org.