(1) The valuation manager who secured the carrying out of the valuation concerned under section 19 shall, before the date on which the valuation list based on that valuation is caused to be published under section 23, cause to be issued to the occupier of each property that will appear on the list a copy of the valuation certificate proposed to be issued under section 24 in relation to that property, together with the notice referred to in subsection (2).

(2) The notice mentioned in subsection (1) is a notice stating that the occupier concerned may, within 40 days from the date of the issue of the notice to him or her, if he or she is dissatisfied with the value proposed to be stated, or any other material particular stated, in the copy of the valuation certificate, make representations to the valuation manager in relation to that matter (and such an occupier may make such representations, within that period, to the valuation manager accordingly).

(3) Without prejudice to subsections (4) to (6), the valuation manager referred to in subsection (1) may