Simon Harris (Wicklow, Fine Gael) | Oireachtas source

These transitional provisions are required to clarify whether the Valuation Act as it stands, prior to the enactment of this Bill, or the Act as amended by this Bill, will apply to cases that are already in the system so to speak. The basic principle being followed in these transitional provisions is that if a decision has been taken and communicated to the person concerned prior to the enactment of this Bill, the unamended Act will apply right through to the conclusion of that case, even if this will involve many more steps, including appeals to the commissioner of the tribunal or the courts. For new cases entering the system after the commencement of this Bill, as enacted, the amended legislation will apply.