6(1)If, in the case of lands and heritages vested in the Authority by virtue of section 14(1) of this Act, there is entered in the valuation roll immediately before the appointed day, as representing the rateable value of the lands and heritages, the value upon which is computed any contribution made by the Crown in lieu of rates, then the rateable value of the lands and heritages on the appointed day shall be taken to be the value so entered in the valuation roll.
(2)This paragraph extends to Scotland only.