28.—(1) Part III of, and Part II of Schedule 8 to, the 1988 Act (non-domestic rating and contribution) shall have effect during the preliminary period for the purposes of the exercise of any functions under those Parts as regards the initial year by an authority which is the subject of a section 17 order and is on or after the reorganisation date to have the functions of a district council as if the relevant structural or boundary change had come into effect in relation to that authority from the beginning of the preliminary period.
(2) An abolished authority shall not exercise any of the functions of a billing authority under Part III of, and Part II of Schedule 8 to, the 1988 Act as regards the initial year.