The Local Government Changes for England (Community Charge and Council Tax, Valuation and Community Charge Tribunals and Alteration of Lists and Appeals) Regulations 1995

Community charge: relinquishing authorities

4.  The 1989 Regulations shall have effect on or after the reorganisation date as regards a community charge as if the area of the relinquishing authority prior to the reorganisation date continued to be its area on and after that date.