Where, in relation to any property, no assessment has been issued by the Council in respect of the property in the immediately preceding rating year or where it is necessary to make a change in the basis of assessment of the property by reason of alterations or amendments to the valuation roll for the district or of a change in the services supplied to the property, every rates assessment issued in respect of the property under paragraph (a) of subsection (1) of this section shall be equivalent to the last instalment for which a rates assessment would have been issued in the immediately preceding rating year in respect of the property if, in the first of those two rating years, the rateable value of the property and the services supplied to it were the same as in the second of those two rating years.”