14.—(1) The Local Government Finance Act 1992 is amended as follows.
(2) In section 86 (valuation of dwellings)(1)–
(a)in subsection (5) for “Commissioners of Inland Revenue” there is substituted “Scottish Ministers”; and
(b)for subsection (6) there is substituted–
“(6) The Scottish Ministers may, for the purpose of preparing any directions under subsection (5) above, make such investigations and set up such facilities as appear to them to be appropriate.”.
(3) For “House of Commons” in subsections (5) and (6) of section 108A(2), there is substituted “Scottish Parliament”.
(4) Anything done by the Commissioners of Inland Revenue in exercise of the functions transferred to the Scottish Ministers by virtue of paragraph (2) above, shall, if in force at the time when the transfer takes effect, have effect as if done by the Scottish Ministers in so far as that is required for continuing its effect after that time.
Section 86 was amended by the Local Government etc. (Scotland) Act 1994 (c. 39), section 180(2) and Schedule 14.
Section 108A was inserted by the Local Government etc. (Scotland) Act 1994 (c. 39), section 167.