Original: The Valuation Officer may certify that it should have taken effect from the beginning of the Rating List, but that the list cannot be updated due to backdating restrictions.
Simplified: The Valuation Officer may confirm that it should have started from the beginning of the Rating List, but that the list can't be updated because of  restrictions to backdating.
Simplified: The Valuation Officer may certify that it should have taken effect from the top of the Rating List, but that the list cannot be updated due to backdating restrictions.
Simplified: The Valuation Officer may certify that it should have taken effect from the beginning of the Rating List, but that the list cannot be updated because backdating is not allowed.