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15.—(1) On and after 1st April 1996 there shall be a community charges registration officer for each new authority.
(2) The officer having responsibility for the administration of a new authority’s affairs under section 151 of the 1972 Act (financial administration) shall be the community charges registration officer for the new authority.
(3) The community charges registration officers for the new authorities shall have the same functions in relation to the community charge as the registration officers for the Welsh charging authorities would have had if the old authorities had not been abolished.
(4) A community charges registration officer for a new authority shall be deemed to be the community charges registration officer of a charging authority.
(5) Any action or proceeding pending or existing immediately before 1st April 1996 by, or against, the community charges registration officer of an old authority may, so far as is required for continuing its effect on and after that date, be continued, prosecuted and enforced by, or against, the community charges registration officer of the relevant new authority.
(6) In paragraph (5), “relevant new authority” is the new authority for that part of the area of the old authority in which is situated the residence, property or dwelling by virtue of which a community charge is payable to the old authority, and in relation to which the action or proceeding is pending or existing.
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