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Collection and expenditure of current rates.
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84.—(1) This section shall apply to any rate made by the council of a county or urban district before the first day of June, 1925, for the service of the local financial year ending on the thirty-first day of March 1926.
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(2) Every rate to which this section applies shall be raised and collected as if this Act had not been passed.
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(3) The proceeds of every rate to which this section applies, raised for the expenses of any duty of a rural district council, may be expended in the performance of such duty by the county council or board of health to which such duty is transferred under this Act.
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(4) Where the area upon which before the passing of this Act the expenses of the performance of any duty of a county, urban district or rural district council were charged has been extended by this Act either directly or by reason of the transfer of such duty from such council the proceeds of any rate to which this section applies may be expended under this Act in the performance of such duty in such extended area.
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(5) If the amount of any rate to which this section applies raised and levied upon and in any area exceeds or is less than the amount of the rate which would have been raised and levied upon and in such area under this Act for the service of the said local financial year, such excess or deficit shall be taken into account by way of adjustment in the rate to be raised and levied for the service of the local financial year ending on the thirty-first day of March, 1927.
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