The Local Government Act 1972 (c. 70) is an Act of the Parliament of the United Kingdom that reformed local government in England and Wales on 1 April 1974. It was one of the most significant Acts of Parliament to be passed by the Heath Government of 1970–74. Its pattern of two-tier metropolitan and non-metropolitan county and district councils remains in use today in large parts of England, although the metropolitan county councils were abolished in 1986, and both county and district councils have been replaced with unitary authorities in many areas since the 1990s. In Wales, too, the Act established a similar pattern of counties and districts, but these have since been entirely replaced with a system of unitary authorities. Elections were held to the new authorities in 1973, and they acted as "shadow authorities" until the handover date. Elections to county councils were held on 12 April, for metropolitan and Welsh districts on 10 May, and for non-metropolitan district councils on 7 June. England Background Elected county councils had been established in England and Wales for the first time in 1888, covering areas known as administrative counties. Some large towns, known as county boroughs, were politically independent from the counties in which they were physically situated. The county areas were two-tier, with many municipal boroughs, urban districts and rural districts within them, each with its own council. Apart from the creation of new county boroughs, the most significant change since 1899 (and the establishment of metropolitan boroughs in the County of London) had been the establishment in 1965 of Greater London and its thirty-two London boroughs, covering a much larger area than the previous county of London. A Local Government Commission for England was set up in 1958 to review local government arrangements throughout the country, and made some changes, such as merging two pairs of small administrative counties to form Huntingdon and Peterborough and Cambridgeshire and Isle of Ely, and creating several contiguous county boroughs in the Black Country. However, most of the commission's recommendations, such as its proposals to abolish Rutland or to reorganise Tyneside, were ignored in favour of the status quo. It was generally agreed that there were significant problems with the structure of local government. Despite mergers, there was still a proliferation of small district councils in rural areas, and in the major conurbations the borders had been set before the pattern of