25Extension of compulsory registration.N.I.
[F1(1)]The Ministry of Finance (in this Act referred to as “the Ministry” ) may, by order made subject to[F1 negative] resolution, declare that any[F1 local government district], or any part of a[F1 local government district], shall be a compulsory registration area, for the purposes of entry 2 in Part I of Schedule 2, from such day as may be specified in the order, not being a day earlier than[F1 three months] after the making of the order.
[F1(2)A compulsory registration area declared under subsection (1) shall not be affected by any subsequent alteration in the boundaries of, or the subsequent abolition of, the local government district in question.]