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The Local Government Changes for England (Non-Domestic Rating, Collection and Enforcement and Discretionary Relief) Regulations 1995
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Duties of acquiring authorities
11. The Discretionary Relief Regulations shall have effect, on or after the reorganisation date, as if any decision made or revoked, or any determination made or varied, by a relinquishing authority in connection with non-domestic rates payable to it in respect of a hereditament situated in the transferred area had been made, revoked or varied by the acquiring authority.
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