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(1)In proceedings before a valuation appeal committee in respect of lands and heritages situated in any valuation area it shall be competent for the assessor, or the appellant or corn-plainer, to found by way of comparison on lands and heritages situated in any other valuation area.
(2)The Secretary of State may make regulations governing the procedure of the valuation appeal committees established under section 5 of the Act of 1956.
(3)Regulations under this section may provide for the repeal of all or any of the following enactments, being enactments relating only to the procedure in proceedings before valuation appeal committees:—
(a)sections 10 and 13 of the Lands Valuation (Scotland) Act 1854;
(b)section 6 except the words from the beginning of the section to " erroneously therein ", and section 8, of the Valuation of Lands (Scotland) Amendment Act 1879.
(4)Regulations under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.
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