Article 2 Assessors

Anything done before the transfer date by, to or in relation to the old assessor of an area for the purposes of his functions under the Valuation Acts or the Local Government Finance Act 1992^f1 shall, as from that date, have effect as if done by, to or in relation to the new assessor of that area.

Without prejudice to the generality of paragraph (1) above, the new assessor of an area may continue, or continue to defend, any proceedings which were brought by or against the old assessor of that area and which are pending immediately before the transfer date.

In this article—

• “new assessor” means an assessor or depute assessor appointed under section 27(2) of the Act;

• “old assessor” means an assessor or depute assessor appointed under section 116(2) of the Local Government (Scotland) Act 1973^f2.