22.—(1) Where before 1st April 1996 the Secretary of State has established a scheme under section 155 of the 1989 Act (emergency financial assistance to local authorities) for the giving of financial assistance to a divided authority, any rights and duties of the authority in relation to the scheme shall on and after 1st April 1996 be treated as the rights and duties of the designated authority.
(2) For the purposes of any scheme under section 155 of the 1989 Act which may be established on or after 1st April 1996, any expenditure incurred by the divided authority before that date shall be treated as having been incurred by the designated authority.