(1)The police authority for any police area shall have, and shall be deemed always to have had, power to incur expenses in the making of contributions in aid of rates in respect of hereditaments, whether in the police area or elsewhere, which are occupied for the purposes of the police force for that area, being hereditaments in respect of which no rates are paid; and any expenses so incurred by the police authority for an area shall be treated as expenses incurred for the purposes of the police force for that area.
(2)Where a contribution is made under this section in respect of a hereditament, for a year beginning on or after the date of the coming into force of the first new valuation list for the rating area in which the hereditament is situated, the value upon which that contribution is computed shall be entered in the valuation list as representing the rateable value of the hereditament; and the value so entered, or the amount of the contribution, as the case may be, shall be taken into account for the purpose of ascertaining totals or the proceeds of any rate for that rating area:
Provided that this subsection shall have effect subject to the provisions of the Sixth Schedule to this Act in the case of any such contribution made for the year beginning with the date of the coming into force of the said first new valuation list.
(3)Nothing in the last preceding subsection shall be construed as requiring a gross value to be determined or entered in the valuation list in the case of a hereditament in respect of which a contribution is made under this section.
(4)In the application of this section to the metropolitan police district, any reference to the police authority shall be construed as a reference to the Receiver for the Metropolitan Police District.