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(1)Where an alteration in the boundaries of the area of a local authority has occurred, and effect has been given or is being given to that alteration in the valuation roll for any year, then for the purpose of making for that year any such calculation, apportionment or allocation as is referred to in section 7(1) of the Act of 1963, the calculation for that area of the product of a rate of one penny in the pound and of the standard penny rate product for the year preceding that year shall be revised to take account of the effect of that alteration.
(2)In section 218(1) of the [1947 c. 43.] Local Government (Scotland) Act 1947 the words from "with such adjustments " to the word " current" and the words from " For the purposes of this subsection " to the end of the subsection shall cease to have effect.
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