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21. Section 28(1) of the 1982 Act shall have effect on or after the reorganisation date in relation to the accounts of an abolished authority as if the reference to any officer or member of a body whose accounts are required to be audited and who may be required by the Commission to furnish information included any officer or member of a successor authority or a residuary body established by order under section 22 of the Act (residuary bodies).
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