In section 1 of the [1975 c. 30.] 1975 Act (which among other things requires an assessor for a valuation area to make such arrangements as are necessary to secure the valuation or revaluation of all lands and heritages in his area in respect of each year of revaluation)—
(a)at the end of paragraph (a) of subsection (3) there shall be added the following proviso—
“: Provided that—
(i)the Secretary of State may by order determine in respect of every new valuation roll being made up under this section that only such classes of lands and heritages as may be specified in the order shall be so valued or revalued; and
(ii)where an order is made under sub-paragraph (i) above, the net annual value of any lands and heritages not falling within a class specified in the order shall, for the purposes of the new valuation roll, be taken to be—
the same as was entered in the old valuation roll (that is, in the valuation roll in force immediately before the coming into force of the new valuation roll); or
if no such value was so entered, the value which would properly fall to be entered in the old valuation roll in respect of them if that roll were still in force and were altered in accordance with section 2 of this Act;”;
(b)after subsection (6) there shall be inserted the following subsections—
“(6A)Where the Secretary of State makes an order under sub-paragraph (i) of the proviso to subsection (3)(a) above, he may prescribe by order under this subsection (either or both)—
(a)a method whereby the net annual value of the specified lands and heritages shall be adjusted for the purposes of ascertaining their rateable value;
(b)such a method as regards the unspecified lands and heritages;
and the order may prescribe different such methods as regards different valuation areas.
(6B)Any method prescribed under subsection (6A) above shall be such as in the opinion of the Secretary of State will preserve the ratio which he estimates will exist immediately before the coming into force of the new valuation roll between, as regards each valuation area, the rateable values of specified lands and heritages and those of unspecified lands and heritages.
(6C)Before prescribing a method under subsection (6A) above, the Secretary of State shall consult the Scottish Valuation Advisory Council and any association of local authorities which appears to him to represent the interests of local authorities in Scotland.
(6D)The Secretary of State may by order under this subsection—
(a)repeal or amend any enactment (including this Act) in so far as that enactment relates to the valuation of lands and heritages and such valuation is affected by an order under sub-paragraph (i) of the proviso to subsection (3)(a), or under subsection (6A), above;
(b)as regards a valuation so affected, apply, restrict or modify the enactments relating to appeals or complaints in connection with the valuation roll.
(6E)An order under—
(a)sub-paragraph (i) of the proviso to subsection (3)(a), or under subsection (6D), above shall have no effect until approved by resolution of each House of Parliament ;
(b)subsection (6A) above shall be subject to annulment in pursuance of a resolution of either House of Parliament.”; and
(c)at the end of subsection (7) there shall be added the following words— “;
" specified lands and heritages " means lands and heritages of such classes as are mentioned in sub-paragraph (i) of the proviso to subsection (3)(a) above ; and " unspecified lands and heritages " means such lands and heritages as are mentioned in sub-paragraph (ii) of that proviso.”.