33. (1) Where before the 2014 establishment day or the transfer date, as the case may be, the Commissioner of Valuation made orders under section 19 of the Valuation Act 2001, in respect of the area of 2 or more rating authorities then subsisting, the councils of which areas were dissolved after that day or date by section 17 or 24, then the Commissioner shall, in due course, cause to be published under section 23 of that Act an amalgamated valuation list in respect of the area of the successor authority in each case, as if—

(a) the successor authority was in existence when the orders concerned were so made,

(b) the orders so made in respect of that area were orders that related to the successor authority,

(c) the successor authority was the rating authority when the orders were so made,

and, accordingly, each such list shall be effective for the purposes of the Valuation Act 2001.

(2) Notwithstanding the fact that, as a consequence of the 2014 establishment day order or the transfer date order, a dissolved authority ceased to exist as a rating authority for the area concerned, a valuation list existing for that area (together with so much of the central valuation list, within the meaning of the Valuation Act 2001, as relates to that area) and the value of each property appearing on the valuation list (together with so much of the central valuation list as so relates) shall, subject to any amendment made in accordance with the Valuation Act 2001, continue in force in relation to that area for all the purposes of that Act, and section 29 (as amended by section 45 of the Local Government Act 1994) of the Local Government Act 1946 until the date on which a valuation list is caused to be published under section 23 of the Valuation Act 2001 for the local authority area that includes the first-mentioned area.

(3) Any valuation list so published shall not affect the continuance of the central valuation list to which this section relates.