10After section 110 of the Local Government (Scotland) Act 1973 there shall be inserted the following new section—
“110A Estimate of amount due for non-domestic district rate.
“110A(1)In relation to each financial year a regional council shall estimate the amount due to the council of each district which falls within their region in respect of the non-domestic district rate for that year as that amount falls to be ascertained in pursuance of regulations made under section 110 of this Act.
(2)For the purposes of making the estimate mentioned in subsection (1) above, it shall be assumed that in respect of the financial year concerned both the regional council and the district council determine the maximum non-domestic rate prescribed in relation to each of them in respect of that financial year under section 3(2) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987.
(3)The regional council shall, before such date as may be prescribed in relation to each financial year, notify the council of each district in their region of the estimate made under subsection (1) above in relation to that district for that financial year.”