(1) Where, before the relevant date, there has been issued to a person a valuation certificate or a notice under section 28, 33 or 40 of the Principal Act or a valuation list has been published under section 23 of that Act (and the case does not fall within section 41(3)), and

(a) before that date there has not elapsed (in relation to the relevant person’s entitlement to appeal), as appropriate -

(i) the period of 40 days specified in section 30(1) of the Principal Act,

(ii) the period of 28 days specified in section 34(2) of that Act, or

(iii) the period of 28 days specified in section 40(5) of that Act,

or

(b) before that date -

(i) the relevant person has appealed against the matter concerned to the Commissioner under section 30 of the Principal Act but the Commissioner has not determined the appeal, or