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Where on an appeal under section twenty-four or section twenty-five of the Lands Valuation (Scotland) Act, 1854, the cumulo yearly rent or value of any undertaking fixed by the Assessor of Public Undertakings (Scotland), or the proportion thereof allocated by such Assessor to any county, burgh or district is increased or reduced, the Assessor shall amend his valuation roll by making such alterations in the cumulo yearly rent or value of the undertaking or in the proportion thereof allocated to each county, burgh or district as are necessary to give effect to the increase or reduction in the cumulo yearly rent or value or in the proportion thereof allocated as aforesaid.
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