Government amendment No. 5: In page 4, to delete lines 8 to 21 and substitute the following:“(f) by substituting for the definition of “material change of circumstances” the following:‘material change of circumstances’ means a change of circumstances that consists of—(a) the coming into being of a newly erected or newly constructed relevant property or of a relevant property, or (b) a change in the value of a relevant property caused by—(i) the making of structural alterations to that relevant property, or (ii) the total or partial destruction of any building or other erection which forms part of that relevant property, by fire or any other physical cause, or(c) the happening of any event whereby any property or part of any property begins, or ceases, to be treated as a relevant property, or (d) the happening of any event whereby any relevant property begins, or ceases, to be treated as property falling within Schedule 4, or (e) property previously valued as a single relevant property becoming liable to be valued as 2 or more relevant properties, or (f) property previously valued as 2 or more relevant properties becoming liable to be valued as a single relevant property, or (g) the fact that relevant property has been moved or transferred from the jurisdiction of one rating authority to another rating authority, or (h) relevant property or part of any relevant property becoming licensed or ceasing to be licensed under the Licensing Acts 1833 to 2011;",(g) by inserting, after the definition of “occupier”, the following:“ ‘officer of the Commissioner’ means—(a) a person who is an officer of the Commissioner, or (b) a person who is empowered, by virtue of arrangements entered into under section 9(11), to perform functions or portions of functions under this Act;”,(h) by substituting for the definition of “rating authority” (inserted by the Local Government Reform Act 2014) the following:“ ‘rating authority’ means each of the following:(a) a county council; (b) a city council; (c) a city and county council; (d) Inland Fisheries Ireland;”,(i) in the definition of "rating authority area", by substituting "and in the case of Inland Fisheries Ireland, its functional area is the State and its territorial waters, and cognate expressions shall be construed accordingly" for ", and cognate expressions shall be construed accordingly",".