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The Local Government Finance (New Parishes) Regulations 1998

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4.  In relation to an amount taken into account for the purposes of section 32(2)(a) of the Act by virtue of regulation 3(2), Chapter III of Part I of the Act (setting of council tax) shall have effect as if the amount were an item mentioned in section 35(1) of the Act (special items for purposes of section 34) which related to a part of the area of the prospective billing authority.

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