Precepts: transfer of parish
4.—(1) This article applies where a boundary order provides for the transfer of a parish from the area of one charging authority to the area of another charging authority on the first day of the chargeable financial year beginning on 1st April 1991 or any later year.
(2) In a case to which this article applies, in relation to the issue by the parish council or chairman of the parish meeting of a transferred parish of a precept for the relevant year, sections 33, 37 and 38 and subsections (1) and (2) of section 69 of the Act shall have effect as if—
(a)the area of the prospective charging authority included the area of the relevant transferred parish;
(b)any precept issued by the parish council or chairman of the parish meeting for the year preceding the relevant year had been issued to the prospective charging authority; and
(c)he appropriate charging authority for the area for the relevant year were the prospective charging authority.