10.—(1) The whole functions of the constituent authorities as fire authorities are hereby delegated to the board on and after the appointed day except—
(a)the power to levy a rate, or council tax; and
(b)their functions under section 36(3A) of the Act(1).
(2) The board shall have power to hold land and to borrow money.
Section 36(3A) was inserted by the Local Government etc. (Scotland) Act 1994, Schedule 13, paragraph 27(3)(c).