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The Local Government Changes for England (Finance) Regulations 1994

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Non-domestic rating: rights and duties of acquiring authorities

29.  Section 47 of the 1988 Act shall have effect on or after the reorganisation date as regards the initial and any subsequent year as if any decision made or revoked or any determination made or varied by a relinquishing authority in connection with non-domestic rates payable to it in respect of a hereditament situated in the transferred area had been made, revoked or varied by the acquiring authority.

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