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3.—(1) References to a billing authority in any enactment shall, unless the contrary intention appears, include for any financial year an authority which is, by virtue of section 18(1) of the Act (consequences of structural changes etc.), a billing authority for that year for the purposes of Part I of the 1992 Act.
(2) References to a major precepting authority in any enactment shall, unless the contrary intention appears, not include for any financial year an authority which is, by virtue of section 18(1) of the Act, a billing authority for that year for the purposes of Part I of the 1992 Act.
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