The following must have regard to any guidance issued by the Welsh Ministers for the purposes of this Part (and see section 123 in relation to guidance on merger applications)—
(a)a principal council (including a shadow council and a shadow executive);
(b)a transition committee (as to which, see Schedule 11);
(c)a committee or body established under section 134(2)(a) or (b);
(d)a public body—
(i)established by provision included in regulations under section 147(6)(a) or (b);
(ii)to which provision included in regulations under section 147(6)(a) or (b) relates.