(1)Without prejudice to the provisions contained in section 17(4C) (payments in lieu of rates) of the [1966 c. 51.] Local Government (Scotland) Act 1966, it is hereby declared that nothing in the foregoing provisions of this Part affects the exemption from liability to be rated or to be included in any valuation roll or in any rate conferred by Part V of the [1948 c. 26.] Local Government Act 1948 on premises being a railway or canal hereditament.
(2)Subject to the said section 17(4C), where a water rate was in the year 1947-48 levied in respect of premises being a railway or canal hereditament and no charge calculated by reference to the amount of water consumed was made, no charge by way of meter or otherwise shall be made in any subsequent year during which the premises are occupied as such a hereditament in respect of a supply of water (whether for domestic purposes or otherwise) to those premises by a water authority.
(3)Subject to the said section 17 (4C), where no payment by way of water rate was made in the year 1947-48 in respect of any such premises as aforesaid, or where in that year a charge calculated in accordance with the amount of water consumed was made in respect of a supply of water to such premises (whether a water rate was levied in addition to such charge or not), the water authority shall be entitled to make in any subsequent year in respect of any supply of water to those premises a charge calculated by reference to the amount of water consumed thereon.
(4)In this section the expression " railway or canal hereditament " has the meaning assigned to it by the Local Government Act 1948 for the purposes of Part V of that Act; and the expression " 1947-48 " has the meaning assigned to it by Part VIII of that Act