(1) This subdivision applies if--
(a) immediately before the commencement, a direction of the chief executive under the repealed Valuation Act was in force that parcels of land are to be valued separately (a separation direction); and
(b) the parcels were valued separately under the repealed Valuation Act.
(2) This subdivision applies whether or not a separation declaration could be made for the parcels.
(3) For subsection (1), a record in a relevant valuation roll to the effect that a parcel is to be valued separately is evidence that a separation direction was in force at that time for the parcel.
(4) In this section--
direction includes a purported direction, whether or not it could lawfully have been made under the repealed Valuation Act.
relevant valuation roll means a valuation roll under the repealed Valuation Act in force immediately before the commencement.