The Local Government Reorganisation (Wales) (Consequential Amendments No. 2) Order 1995
On 4th May 1995 the county and county borough councils created as a result of the Local Government (Wales) Act 1994 were elected. The old Welsh principal councils continue in existence until 1st April 1996, when the new county and county borough councils will take over the functions of the old councils. In the meantime the new councils will prepare to take on those functions when the old councils are abolished. This Order amends the definition of “local authority” in section 96(4) of the Value Added Tax Act 1994 to bring all the new councils within that definition. The definition will continue to apply to the old councils until they cease to exist.