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2. In these Regulations—
“the 1988 Act” means the Local Government Finance Act 1988(1);
“the 1992 Act” means the Local Government Finance Act 1992(2);
“the 2007 Act” means the Local Government and Public Involvement in Health Act 2007;
“financial year” means any period of twelve months beginning with 1st April;
“first transitional period”, in relation to a preparing council, means the period defined as such in the order which confers functions on the authority;
“first year” means the financial year beginning on the reorganisation date;
“Implementation Executive” means a committee of a preparing council’s executive established in pursuance of an order;
“order” means an order under section 7 of the 2007 Act;
“preceding year” means the financial year preceding the first year;
“preparing council” means a local authority which, in accordance with an order, becomes a single-tier council on the reorganisation date;
“relevant authority”, in relation to a reorganised area, means the preparing council or the shadow council (as the case may be);
“relevant period”, in relation to a reorganised area, means the period which—
begins at the start of the transitional period or the shadow period (as the case may be), and
ends immediately before the reorganisation date;
“reorganisation date”, in relation to an order, means the date specified in the order as that on which a structural change comes into effect;
“reorganised area” means any area which, in accordance with an order, becomes a single-tier area on the reorganisation date(3);
“second transitional period”, in relation to a preparing council, means the period defined as such in the order which confers functions on the authority;
“second year” means the financial year following the first year, “third year” means the financial year following the second year, and so on;
“shadow council” means an authority (not being a local authority) which in accordance with an order becomes a local authority on the reorganisation date;
“shadow executive”, in relation to a shadow council, means the executive created by the council in accordance with an order;
“shadow period”, in relation to a shadow council, means the period defined as such in the order which confers functions on the authority;
“single-tier council” means a local authority which on and after the reorganisation date is the sole principal authority for an area;
“transitional period” in relation to a preparing council, means the period defined as such in the order which confers functions on the authority; and
“valuation list” means a list complied and maintained for a billing authority(4) under Chapter 2 of Part 1 of the 1992 Act.
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