Rights and duties of successor and relinquishing authorities
4.—(1) The 1989 Regulations shall have effect, on or after the reorganisation date, as if the rights and duties exercisable by or in relation to an abolished authority in connection with a community charge payable to it by virtue of a residence, property or dwelling situated in any part of its area were rights and duties exercisable by or in relation to the relevant successor authority and any references to a charging authority in those Regulations shall be read accordingly.
(2) For the purposes of paragraph (1) anything done by or in relation to an abolished authority in the exercise of its functions under the 1989 Regulations shall be treated as if it had been done by or in relation to the relevant successor authority.
(3) The 1989 Regulations shall have effect on or after the reorganisation date as if the rights and duties exercisable by or in relation to a relinquishing authority in connection with a community charge payable to it by virtue of a residence, property or dwelling situated in part of its area in which, from the reorganisation date, it ceases to have functions continued to be exercisable by or in relation to the relinquishing authority in relation to that part, and as if the acquiring authority had no rights and duties in connection with such a community charge, and any references to a charging authority in those Regulations shall be read accordingly.