8.—(1) Section 2(1)(c) of the 1975 Act shall be amended by inserting at the end the following:–
“(iii)upon their ceasing to be lands and heritages within the class of lands and heritages prescribed in the Water Undertakings (Rateable Values) (Scotland) Order 1994 (hereinafter in this Act referred to as “the 1994 Order”);”.
(2) Section 2(1)(d) of that Act shall be amended by inserting after the words “lands and heritages” the following words:–
“(other than lands and heritages within the class of lands and heritages prescribed in the 1994 Order)”.
(3) After paragraph (g) of section 2(1) of that Act there shall be inserted the following paragraphs:–
“(gg)by deleting therefrom, with effect from 1st April 1994, any lands and heritages within the class of lands and heritages prescribed in the 1994 Order which were entered in the roll before the date of coming into force of that Order;
(ggg)by entering therein, with effect from 1st April 1994, in relation to each water authority as defined in the 1994 Order, any lands and heritages within the class of lands and heritages prescribed in that Order together with the rateable values apportioned to the local authorities whose areas comprise or form part of the valuation area in accordance with article 5 of that Order;”.
(4) In section 3(2) of that Act, for the words from “and any such person” to the end, there shall be substituted the following:–
“and, where the entry relates to any lands and heritages within the class of lands and heritages prescribed in the 1994 Order, any such person may at any time while the roll is in force appeal against the entry but only on the grounds that there is a clerical error in that entry.”.
(5) In section 3(4) of that Act, after the words “lands and heritages” where they appear for the first time, there shall be inserted the following:–
“(other than lands and heritages within the class of lands and heritages prescribed in the 1994 Order)”.