For the year 1967-68 and subsequent years, an authority to which this section applies shall, notwithstanding anything in Part V of the M1Local Government Act 1948, section 24(2) of the M2Valuation and Rating (Scotland) Act 1956 . . . F1, be liable to be rated in respect of any shop, room or other place occupied and used by the authority wholly or mainly for the sale, display or demonstration of apparatus or accessories for use by consumers of gas or, as the case may be, electricity; and accordingly any such shop, room or other place shall be included in the valuation roll for the area in which it is situated.

In determining whether any such shop, room or other place is wholly or mainly occupied and used as aforesaid, use for the receipt of payments for gas or electricity consumed shall be disregarded.

This section applies to the following authorities, that is to say, F2the British Gas Corporation, the North of Scotland Hydro-Electric Board and the South of Scotland Electricity Board.