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The Local Government Changes for England (Finance) Regulations 1994

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Local government electors

23.  Any reference in Part III of the 1982 Act to a local government elector shall, on or after the reorganisation date, in relation to the accounts of an abolished authority or a relinquishing authority for a preceding year, be treated as a reference to a local government elector for, respectively, the area of any successor authority or the area of the relinquishing authority and any acquiring authority.

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