21.—(1) Subject to paragraph (2), the duties under section 114 of the 1988 Act of the chief finance officer of a successor authority shall apply to him on and after 1st April 1996 as if references in subsection (2) of that section to decisions made or courses of action taken by an authority included references to decisions made or courses of action taken respectively by the old authority and sections 114 to 116 of that Act shall apply accordingly.
(2) Paragraph (1) shall only apply where the chief finance officer of the successor authority considers that a decision made or course of action taken respectively by the old authority affects the successor authority.