Local Government (Scotland) Act 1966

• Citation: 1966 c. 51
• Sections: 78

Section 11 Grants for certain expenditure in relation to ethnic minorities.

(1) Subject to the provisions of this section, the Secretary of State may pay to local authorities which in his opinion are required to make special provision in the exercise of any of their functions in consequence of the presence within their area of persons belonging to ethnic minorities whose language or customs differ from those of the rest of the community, grants of such amounts as he may, with the consent of the Treasury, determine on account of expenditure in respect of the employment of staff.

(2) No grant shall be paid under this section in respect of expenditure incurred before 1st April 1993.

Section 13 Amendment of the Act of 1963.

As respects the year 1967-68 and subsequent years the Act of 1963 shall have effect as follows—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) Section 9(5) of the Act of 1963 (which relates to the determination of weighted population) shall be amended by substituting for the words “in accordance with the provisions of Schedule 2 to this Act” the words “in such manner as may be prescribed by a rate support grant order made under section 3 of the Local Government (Scotland) Act 1966” .

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 15 Valuation according to tone of roll.

(1) For the purposes of any new or altered entry to be made in a valuation roll after the passing of this Act for a year other than a year of revaluation at any time the valuation roll is in force , the value or altered value to be ascribed to lands and heritages shall not exceed the value which would have been ascribed thereto in that roll if the lands and heritages to which the entry relates had for valuation purposes been subsisting throughout the year before the last year of revaluation, on the assumptions that at the time by reference to which that value would have been ascertained—

(a) the lands and heritages were in the same state as at the time of valuation and any relevant factors (as defined by subsection (2) of this section) were those subsisting at the last-mentioned time; and

(b) the locality in which the lands and heritages are situated was in the same state, so far as concerns the other premises situated in that locality and the occupation and use of those premises, the transport services and other facilities available in the locality, and other matters affecting the amenities of the locality, as at the time of valuation.

(2) In this section “ relevant factors ” means any of the following, so far as material to the valuation of lands and heritages, namely—

(a) the mode or category of occupation of the lands and heritages;

(b) the quantity of minerals or other substances in or extracted from the lands and heritages;

(c) the volume of trade or business carried on on the lands and heritages.

(3) References in this section to the time of valuation are references to the time by reference to which the valuation of lands and heritages would have fallen to be ascertained if this section had not been enacted.

(4) This section does not apply to lands and heritages which are occupied by a public utility undertaking and of which the value falls to be ascertained by reference to the profits of the undertaking carried on therein.

Section 16 Determination of cumulo rateable value and rateable value pertaining to water undertakings.

For the purposes of the levying of rates in respect of the year 1967-68 and of any subsequent year the cumulo rateable value and the rateable value of lands and heritages occupied for the purposes of a water undertaking shall be taken to be the values respectively determined in accordance with the provisions of Schedule 2 to this Act.

Section 19 Gas and Electricity Boards: rating of showrooms.

(1) For the year 1967-68 and subsequent years, an authority to which this section applies shall, notwithstanding anything in Part V of the Local Government Act 1948, section 24(2) of the Valuation and Rating (Scotland) Act 1956 . . . , be liable to be rated in respect of any shop, room or other place occupied and used by the authority wholly or mainly for the sale, display or demonstration of apparatus or accessories for use by consumers of gas or, as the case may be, electricity; and accordingly any such shop, room or other place shall be included in the valuation roll for the area in which it is situated.

(2) In determining whether any such shop, room or other place is wholly or mainly occupied and used as aforesaid, use for the receipt of payments for gas or electricity consumed shall be disregarded.

(3) This section applies to the following authorities, that is to say, the British Gas Corporation , the North of Scotland Hydro-Electric Board and the South of Scotland Electricity Board.

Section 21 Amendment of section 22 of the Valuation and Rating (Scotland) Act 1956.

In section 22(1) of the Valuation and Rating (Scotland) Act 1956 (which relates to the exemption of churches, etc. from rates) for the paragraphs (a) and (b) there shall be substituted the words “any premises to which this subsection applies, which belong to or are held by a religious body, so long as the use of the premises is wholly or mainly for purposes connected with that body and no profit is derived by that body from the use of the premises for any other purpose.

This subsection applies to any church, chapel, meeting place, church hall, chapel hall or other similar building.” ; and accordingly subsection (4)(b) of the said section 22 shall cease to have effect.

Section 22 Complaints regarding omissions from the valuation roll.

(1) Any person interested may complain to the First-tier Tribunal for Scotland for a valuation area (which terms in this section have the same meaning as in the Valuation and Rating (Scotland) Act 1956) to the effect—

(a) that particular lands and heritages are not included in the valuation roll for that area and that they ought to be so included; or

(b) that lands and heritages consisting of a pitch for a caravan have been treated as part of a single unit of lands and heritages by virtue of section 3(1) of the Rating (Caravan Sites) Act 1976 and ought to be separately entered in such valuation roll;

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(2) After hearing a complaint under this section the First-tier Tribunal for Scotland may dismiss it or may direct that such entry be made in the Valuation roll as respects the lands and heritages concerned as may be specified in the direction.

(3) A decision made under the last foregoing subsection shall be subject to appeal by way of stated case in the manner provided by section 7 of the Valuation of Lands (Scotland) Amendment Act 1879.

Section 23 Amendment of section 7 of the Valuation of Lands (Scotland) Amendment Act 1879.

(1) Any application for a stated case under section 7 of the Valuation of Lands (Scotland) Amendment Act 1879 may be made in writing within the prescribed period from the date of the decision of the Valuation Appeal Committee or the First-tier Tribunal for Scotland , or if the decision was made in the absence of any party intending to make such an application, within the prescribed period from the date of receipt by him of the notification of the decision, and accordingly in the said section 7 the words “and shall then declare himself dissatisfied with such determination” shall cease to have effect.

(2) In this section “ the prescribed period ” means the period for the time being prescribed by virtue of section 6 of the Rating and Valuation (Scotland) Act 1952 within which grounds of appeal relating to a stated case under the said section 7 may be lodged.

Section 24 Unoccupied lands and heritages.

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Section 24A Lands and heritages partly unoccupied for a short time.

(1) If it appears to the rating authority that part of any lands and heritages included in the valuation roll is unoccupied but will remain so for a short time only, the authority may request the assessor to apportion the rateable value between the occupied and unoccupied parts and on being thus requested the assessor shall apportion the rateable value accordingly.

(2) As from whichever is the later of the following—

(a) the date on which lands and heritages the rateable value of which has been apportioned under subsection (1) above became partly occupied;

(b) the commencement of the financial year in which the request under that subsection relating to those lands and heritages was made,

until whichever of the events specified in subsection (3) below first occurs, the value apportioned to the occupied part of the lands and heritages shall ... be treated for rating purposes as if it were the rateable value ascribed to the lands and heritages in the valuation roll.

(3) The events mentioned in subsection (2) above are—

(a) the reoccupation of any of the unoccupied part;

(b) the end of the financial year in which the request was made;

(c) a further apportionment of the value of the lands and heritages taking effect under subsection (1) above;

(d) the lands and heritages to which the apportionment relates becoming completely unoccupied.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Notwithstanding paragraph (b) of subsection (3) above, if it appears to the rating authority that the part of the lands and heritages which was unoccupied at the date of an apportionment of the rateable value thereof under subsection (1) above has continued after the end of the financial year referred to in that paragraph to be unoccupied but will remain so for a short time only, the authority may direct that the apportionment shall continue to have effect for the next financial year; and subsections (2) and (3)(a), (c) and (d) above shall have effect in relation to that year accordingly.

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) In this section “ financial year ” has the meaning assigned to it by section 96(5) of the Local Government (Scotland) Act 1973.

Section 24B Certain lands and heritages to be treated as unoccupied.

(1) For the purposes of section 24A of this Act, a part of lands and heritages shall be treated as unoccupied if, apart from this section, the part would fall to be treated as occupied by reason only of there being kept on the part plant, machinery or equipment—

(a) which was last used on the part of the lands and heritages when it was last in use; or

(b) which is intended for use on the part .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 24ZA Liability of owners of unoccupied lands and heritages

(1) If any lands and heritages included in the valuation roll have no occupier, the owner is liable to pay the amount of the non-domestic rate which would otherwise have been payable by the occupier.

(2) Where subsection (1) applies, the enactments relating to rating apply with any necessary modifications as if the lands and heritages were occupied by the owner.

(3) An owner’s liability under subsection (1) to pay an amount of non-domestic rates is subject to—

(a) any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962,

(b) regulations under section 153 of the Local Government etc. (Scotland) Act 1994, and

(c) any other provision which provides for the rates leviable in respect of lands and heritages to be reduced or remitted.

(4) In this section—

“ enactment ” includes an Act of the Scottish Parliament and an instrument made under such an Act,

“ occupier ” and “owner” have the meanings given by section 379 of the Local Government (Scotland) Act 1947.

Section 25 Newly erected, altered etc. buildings: completion notices .

(1) The provisions of Schedule 3 to this Act shall have effect, for the purposes of any scheme under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 which provides for the rates leviable in respect of lands and heritages to be reduced or remitted by virtue of the lands and heritages being unoccupied , with respect to . . . the treatment of newly erected and altered buildings and the other matters there mentioned.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 25A Remission of rates on account of hardship.

Every rating authority may, on the application of any person liable to pay any rate levied by the authority, remit payment (in whole or in part) of the rate if the authority are satisfied that—

(a) the person would sustain hardship if the authority did not do so; and

(b) it is reasonable for the authority to do so, having regard to the interests of persons liable to pay council tax set by them.

Section 35 Placing of staff etc. of local authority at disposal of Secretary of State or of another local authority.

(1) A local authority within the meaning of section 227(1) of the Town and Country Planning (Scotland) Act 1997 may enter into an agreement with the Secretary of State or another local authority for the placing at his or their disposal, for the purposes of any function of a party to the agreement under any enactment (including an enactment in any local Act) or any instrument whether passed or made before or after the passing of this Act, on such terms as may be provided by the agreement, of the services of persons employed by the local authority and of any premises, equipment and other facilities under their control.

(1A) A local authority within the meaning of section 33 of the Vehicle and Driving Licences Act 1969 may enter into an agreement with the Minister of Transport for the placing at his disposal, for the purpose of any of the relevant functions within the meaning of the said Act of 1969, on such terms as may be provided by the agreement, of the services of persons employed by the local authority and of any premises, equipment and other facilities under their control.

(2) For the avoidance of doubt it is hereby declared that for superannuation purposes, in the absence of agreement to the contrary, service rendered by a person whose services are placed by a local authority at the disposal of the Secretary of State or the Minister of Transport or another local authority in pursuance of this section is service rendered to the first-mentioned local authority.

(3) In this section . . . “ premises ” includes land and buildings.

Section 38 Amendment of section 187 of the Local Government (Scotland) Act 1947.

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Section 40 Interpretation of “public utility undertaking” in section 379(1) of Local Government (Scotland) Act 1947.

For the avoidance of doubt it is hereby declared that the definition of “ public utility undertaking ” in section 379(1) of the Local Government (Scotland) Act 1947 does not include an aerodrome undertaking or any business ancillary thereto.

Section 41 Payments by local authorities to offset effect of selective employment tax.

A local authority within the meaning of the Town and Country Planning (Scotland) Act 1997 may make to any person such payments as the authority consider appropriate for the purpose of offsetting, either wholly or in part, payments by way of the selective employment tax made by that person in respect of persons employed for the purposes of any contract entered into by the authority before 4th May 1966.

Section 42 Amendment of certain enactments relating to licences.

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The enactments mentioned in the first column of Part II of Schedule 4 to this Act (which specify fees or maximum fees for licences, certificates or permits to which those enactments relate or for registration under those enactments) may be amended, by an order made by the Minister or department specified in relation to the enactment in question in the second column of the said Part II, so as to vary any sum specified by that enactment or so as to provide that any sum payable under that enactment shall cease to be so payable; and an order under this subsection may be limited to such cases as may be specified by the order and may make different provision for different cases specified by the order.

(3) Any statutory instrument containing an order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Section 44 Game Licences.

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Section 45 Orders and regulations.

(1) Any power conferred on the Secretary of State by this Act to make an order or regulations shall be exercisable by statutory instrument.

(2) Any power conferred by this Act to make an order includes the power to vary or revoke the order by a subsequent order made in the like manner and subject to the like conditions.

Section 46 General interpretation.

(1) In this Act, unless the context otherwise requires—

“ the Act of 1963 ” means the Local Government (Financial Provisions) (Scotland) Act 1963;

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“ housing revenue account ” has the same meaning as in section 203 of the Housing (Scotland) Act 1987 ;

“ joint board ” includes a combination or joint committee of local authorities;

“ land ” includes land covered by water and any interest in or right over land;

“ local authority ” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 ;

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“ product of a rate of one new penny in the pound ” and “ standard penny rate product ” have the meanings assigned to them by section 9 of the Act of 1963;

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“ rating authority ” has the meaning assigned to it by section 30 of the Local Government etc. (Scotland) Act 1994;

“ road ”has the same meaning as in the Roads (Scotland) Act 1984;

“ Valuation Acts ” means the Lands Valuation (Scotland) Act 1854, . . . the Acts amending that Act and any other enactment relating to valuation ;

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“ water undertaking ” means an undertaking for the supply of water carried on by Scottish Water ;

“ year ” has the meaning assigned to it by section 26(2) of the Act of 1963; and

“ year of revaluation ” has the meaning assigned to it by section 37 of the Local Government (Scotland) Act 1975 .

(2) References in this Act to any enactment are references to that enactment as amended by or under any subsequent enactment including this Act.

Section 47 Expenses.

There shall be defrayed out of moneys provided by Parliament—

(a) any sums required for the payment of grants under this Act or of other expenses of the Secretary of State under this Act; and

(b) any increase attributable to the provisions of this Act in the sums payable out of such moneys under any other Act.

Section 48 Amendments and repeals.

(1) The enactments mentioned in Schedule 5 to this Act shall have effect subject to the amendments there specified, being amendments consequential on the provisions of this Act.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 49 Short title and extent.

(1) This Act may be cited as the Local Government (Scotland) Act 1966.

(2) This Act shall extend to Scotland only.

Section 1

The amount of the needs element of rate support grants payable for any year, or such part thereof as may be determined by the Secretary of State, shall be apportioned to all regions, islands areas and districts on such basis as may be prescribed.

Section 1

No payment in respect of the resources element shall be made to a local authority for any year unless in that year the product of a rate of one penny in the pound for the authority’s area is less than the standard penny rate product for the area.

Section 1

There shall for each year be prescribed, for the purposes of section 7 of this Act, an amount in the pound which in the opinion of the Secretary of State corresponds to the amount of the domestic element prescribed for that year in pursuance of section 2(4) of this Act and different amounts in the pound may be so prescribed for the areas of different rating authorities.

Section 2

(1) Notwithstanding the provisions of paragraph 1 above, the Secretary of State may, as respects any year, make provision for the apportionment of a prescribed part of the needs element among authorities incurring extraordinary expenses, by reference to so much of the estimated extraordinary expenses of each such authority as he may determine to be appropriate to be taken into account for the purposes of this paragraph.

(2) In this paragraph “ extraordinary expenses ” means expenses of such categories and for such purposes as the Secretary of State, after consultation with such associations of local authorities as appear to him to be concerned, may determine should be supported by an apportionment under this paragraph; and in determining the amount of the estimated extraordinary expenses of an authority to be taken into account for any year, the Secretary of State—

(a) shall have regard to the expected income of that authority for that year; and

(b) may have regard to the extent by which the extraordinary expenses for a previous year exceeded or fell short of the estimated extraordinary expenses of the authority for that year.

Section 2

Subject to . . . paragraph 3 below, the amount of the resources element payable to a local authority for any year shall be the product of—

(a) the number of pence in the pound of the regional, general or district rate, as the case may be or, where the Secretary of State is, as regards the local authority, satisfied—

(i) that they have fixed a rate higher than that required to provide the sufficient moneys mentioned in section 108(2) of the Local Government (Scotland) Act 1973; or

(ii) as is mentioned in subsection (1)( c ), as read with subsection (1A), of section 5 of this Act,

such lesser number of pence in the pound of that rate as the Secretary of State considers appropriate, and

(b) the difference between the rate products mentioned in paragraph 1 above.

Section 2

The amount of the domestic element payable to a rating authority for any year shall be determined in the manner provided by regulations made by the Secretary of State after consultation with such associations of local authorities as appear to him to be concerned.

Any statutory instrument containing regulations made under this paragraph shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Section 3

Notwithstanding the provisions of paragraph 1 above the Secretary of State may, as respects any year, make provision for the apportionment of the needs element or any part thereof among such classes of local authorities and on such basis as may be prescribed or of a prescribed amount of the needs element to such classes of authorities or to any such authority as may be prescribed.

Section 3

(1) If, after the amount of the resources element payable to a local authority for any year has been determined under paragraph 2 above—

(a) the rateable values of lands and heritages in the authority’s area are reduced with effect from a date on or before that which is relevant for determining the product of a rate of one penny in the pound for the authority’s area for that year; and

(b) the effect of that reduction is to produce a reduction in the said product which is of such a magnitude that, expressed as a percentage of the initially ascertained figure, it exceeds such percentage as may be specified for the purposes of this paragraph in regulations made by the Secretary of State; and

(c) the authority by notice in writing request the Secretary of State to give a direction under this paragraph; the Secretary of State shall direct that the amount of the resources element payable to the authority for that year shall be recalculated in accordance with the following provisions of this paragraph and a further payment on account of that element shall be made to the local authority accordingly.

(2) Where sub-paragraph (1) above applies—

(a) the product of a rate of one penny in the pound for the local authority’s area for the year concerned shall be recalculated by treating the initially ascertained figure as reduced by the amount of the excess referred to in sub-paragraph (1)( b ) above,

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , paragraph 2 above shall have effect accordingly for the purpose of determining the amount which, on the basis of that recalculation, would have been payable to the authority for that year.

(3) The further payment referred to in sub-paragraph (1) above shall be an amount equal to the difference between the amount previously paid to the authority for the year concerned on account of the resources element and the amount determined as mentioned in sub-paragraph (2)( b ) above.

(4) In this paragraph “ the initially ascertained figure ”, in relation to any year, means the product of a rate of one penny in the pound ascertained for the purposes of paragraph 2 above.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 3

Any amounts payable to a rating authority in respect of the domestic element shall be taken into account for the purposes of this and any other Act as if they were payable on account of rates and in computing the product of a new penny rate; and any reduction made in pursuance of section 7 of this Act shall be disregarded in computing the product of a new penny rate for those purposes.

Section 3A

Without prejudice to sections 5 and 5A of this Act or to the generality of paragraphs 1 and 3 above, the Secretary of State may, in prescribing a basis for apportionment under either of those paragraphs or in providing for apportionment under paragraph 3 above, have regard to the extent to which, in his opinion, either or both—

(a) the actual expenditure of an individual authority has conformed (whether or not in the year for which the amount of the needs element is payable);

(b) the estimated expenditure of such an authority conforms, with any guidance issued by him, before the start of the year to which the expenditure relates, as to what that expenditure ought to be.

Section 4

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Section 5

(1) The needs element for any year shall be subject to adjustment, in accordance with regulations made under this paragraph, in respect of expenditure to which this paragraph applies.

(2) The Secretary of State may after consultation with such associations of local authorities as appear to him to be concerned by regulations subject to annulment in pursuance of a resolution of either House of Parliament, provide for ascertaining the aggregate of such expenditure for the year in question of all local authorities, for apportioning the aggregate among such classes of local authority as may be specified in the regulations, and for giving effect to the apportionment by means of increases or decreases in the needs element payable to such authorities as may be so specified of such amounts as may be ascertained in accordance with the regulations.

(3) This paragraph applies to such expenditure incurred as may be specified in regulations made under this paragraph.

Section 1

The Assessor of Public Undertakings (Scotland) (hereinafter referred to as “ the Assessor ”) shall for the year 1967-68 and each subsequent year determine in accordance with the following provisions of this and the next succeeding Part of this Schedule the cumulo rateable value of lands and heritages occupied for the purposes of a water undertaking, other than excepted premises, and shall enter such value in the valuation roll.

In this paragraph “ excepted premises ” means dwelling-houses, or lands and heritages held by a local water authority under a lease for a period not exceeding twenty-one years.

Section 2

The Secretary of State may by order make provision for determining the national average rateable value per unit per day calculated on the basis of the aggregate potential output of water, for a year specified in the order, of all the water undertakings whose values are for the year 1967-68 to be entered in the valuation roll referred to in determined by the Assessor in accordance with paragraph 1 above, and such value so determined, or as modified under paragraph 3 below, is in this Schedule known as “ the norm ”.

Section 3

Having regard to the changes in the rateable values of other lands and heritages, the Secretary of State shall keep the norm under review and may, in the year 1971-72 and each year of revaluation thereafter, by order make such adjustments in the provisions for determining the norm as appear to him to be appropriate.

Any such order shall commence to have effect in the year in which it is made.

Section 4

Not later than 31st December such date as may be prescribed in any calendar year, commencing with the year 1966, each local water authority shall as respects the previous year ascertain and certify to the Assessor, to the nearest ten units, the average number of units per day of the various categories of water described in sub-paragraphs (a) to (f) of paragraph 5 below.

Section 5

For the year 1967-68 the cumulo rateable value of the lands and heritages occupied for the purposes of a water undertaking shall be the aggregate of the following—

(a) the average number of units per day of potable water produced by the undertaking and supplied for use within the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied by the norm;

(b) one half of the average number of units per day of potable water supplied by them in bulk for distribution or use outwith the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied by the norm;

(c) one half of the average number of units per day of potable water supplied to them in bulk in the year 1965-66, multiplied by the norm;

(d) the average number of units per day of non-potable water supplied by them in bulk for distribution or use outwith the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied by such fraction of the norm as may be prescribed by order made by the Secretary of State;

(e) the average number of units per day of non-potable water produced by them and supplied for use within the limits of supply of the local water authority carrying on the undertaking in the year 1965-66, multiplied (subject to paragraph 6 below) by such fraction of the norm as may be prescribed by order made by the Secretary of State; and

(f) the average number of units per day of non-potable water supplied to them in bulk in the year 1965-66 multiplied by such fraction of the norm as may be prescribed by order made by the Secretary of State.

Section 6

The fraction prescribed by order made under paragraph 5(e) above may, for the purpose of the application of that sub-paragraph to a particular water undertaking, be varied by the Assessor within such limits as may be specified in the order, if in the opinion of the Assessor exceptional circumstances exist in relation to that undertaking.

Section 7

(1) The Assessor shall, in respect of each year of revaluation, determine anew the cumulo rateable value pertaining to each water undertaking and for that purpose shall apply the provisions of paragraph 5 above, so however that for the reference in that paragraph to the year 1967-68 there shall be substituted a reference to the year of revaluation, and for any reference in that paragraph to the year 1965-66 there shall be substituted a reference to the year last but one before the year of revaluation.

(2) Where as respects any year (in this paragraph referred to as “ the relevant year ”) the average number of units per day supplied by a water undertaking, as certified under paragraph 4 above, exceeds or falls short of the average number of units so supplied and certified for the purposes of valuation for the base year by more than such percentage as may be prescribed by order made by the Secretary of State, the Assessor shall determine anew the cumulo rateable value pertaining to that undertaking and for that purpose shall apply the provisions of paragraph 5 above, so however that for the reference in that paragraph to the year 1967-68 there shall be substituted a reference to the year second succeeding the relevant year, and for any reference in that paragraph to the year 1965-66 there shall be substituted a reference to the relevant year.

(3) In this paragraph “ base year ” means the year for which the valuation pertaining to a water undertaking was last determined by the Assessor.

Section 8

Where an amalgamation of water undertakings takes place, the provisions of paragraphs 9 to 14 below shall apply for the purposes of determining the cumulo rateable value pertaining to the amalgamated undertaking.

Section 9

For the year in which the amalgamation takes place the amalgamated water undertaking shall be treated as consisting of the separate water undertakings which comprise it, and accordingly the cumulo rateable values relating to the separate undertakings shall continue to apply.

Section 10

For the first year succeeding that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “ the valuation year ”) the cumulo rateable value pertaining to the amalgamated water undertaking shall be determined under paragraph 5 above on the basis of an aggregation of the various figures for the separate undertakings comprising the amalgamated undertaking certified to the Assessor under paragraph 4 above in respect of the year prior to that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “ the base year ”).

Section 11

Where the amalgamated water undertaking has been in existence for less than two complete years then for the second year succeeding that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “ the valuation year ”) the cumulo rateable value pertaining to the water undertaking shall be determined under paragraph 5 above on the basis of an aggregation of the various figures for the separate undertakings comprising the amalgamated undertaking and the various figures for the amalgamated undertaking certified to the Assessor under paragraph 4 above in respect of the year in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “ the base year ”).

Section 12

Where an amalgamation takes place which involves the division of an existing water undertaking into separate parts the cumulo rateable value pertaining to each part shall, for the years referred to in paragraphs 9 to 11 above, be determined in such manner as may be directed by the Secretary of State, and in those paragraphs any reference to a separate undertaking shall be construed as including a reference to the part comprised in the amalgamated undertaking.

Section 13

Where the amalgamated water undertaking has been in existence for two complete years then for the second year succeeding that in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “ the valuation year ”) the cumulo rateable value pertaining to the water undertaking shall be determined under paragraph 5 above on the basis of the figures for that undertaking certified to the Assessor under paragraph 4 above in respect of the year in which the amalgamation took place (in paragraph 14 below referred to for the purposes of this paragraph as “ the base year ”).