8. In relation to a reorganised area—
(a)during the relevant period—
(i)Part 3 (non-domestic rating) of the 1988 Act, and
(ii)Part 1 (council tax: England and Wales) of the 1992 Act,
shall apply in relation to the first year as if the relevant authority were the billing authority for the reorganised area; and
(b)on and after the reorganisation date those Parts shall apply in relation to any financial year before the first year as if the single-tier council were the billing authority for that area.