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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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Commitment to prison
9. Where an abolished authority has sought to levy an amount by distress under regulation 14 of the 1989 Regulations, regulation 16 (commitment to prison) of those Regulations shall apply on or after the reorganisation date as if it had been the relevant successor authority which had sought to levy the distress and as if the costs of the abolished authority in seeking to levy the distress had been the costs of the successor authority.
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