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4(1)This paragraph applies to any house completed on or after the first day of the financial year commencing in 1967.
(2)Paragraph 3 of this Schedule shall apply to any house to which this paragraph applies, but as if for the references to the sum of two shillings and sixpence and to each of the sums listed in column 1 of the Table there were substituted respectively references to each of those sums adjusted by—
(a)dividing by the estimated aggregate product of a penny rate for the areas of all local authorities for the relevant financial year or, where that year was not a year of revaluation, for the last preceding year of revaluation, and
(b)multiplying by the said estimated aggregate for the financial year commencing in 1965,
and rounded off to the nearest penny.
(3)In sub-paragraph (2) of this paragraph, " year of revaluation " has the same meaning as in section 9 of the [1956 c. 60.] Valuation and Rating (Scotland) Act 1956.
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