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14.—(1) The community charges register or the relevant part of such a register, compiled and maintained in accordance with Part I of the 1988 Act for an old authority, shall on and after 1st April 1996 be the community charges register or part of the register of the successor authority.
(2) The community charges register of a successor authority shall be deemed to be the community charges register of a charging authority.
(3) For the purposes of paragraph (1), the relevant part of a register compiled for an old authority is that which contains items in respect of residences, properties and dwellings situated in the area of the successor authority.
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