(1) A valuer must return valuations in the prescribed form.
(2) Before any valuation and return is made the person appointed to make it must make a statutory declaration that the valuation and return will be impartial and true to the best of that person's judgment and will be made by that person or under that person's immediate personal supervision.
S. 13P inserted by No. 58/2012 s. 126, repealed by No. 67/2017 s. 69.
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Part 2B (Heading and ss 13P– 13R) inserted by No. 52/2021 s. 96.
Part IIB—Supplementary valuations for windfall gains tax
New s. 13P inserted by No. 52/2021 s. 96.