The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 (“the 2009 Regulations”) are primarily concerned with the alteration of local and central non-domestic rating lists, which are compiled in accordance with Part 3 of the Local Government Finance Act 1988 (“the 1988 Act”). They cover the alteration of non-domestic rating lists by valuation officers, proposals for such alterations from other persons and appeals to the Valuation Tribunal for England where there is disagreement about a proposal between the valuation officer and another person.