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Introduction Many local authorities hold some ‘corporate land’ — that is land held other than for the purposes of carrying out the statutory functions of the authority. Such land is often part of a corporate heritage, dated in some cases from the days of Elizabeth I. More recently, it may have been augmented by land bought ‘for the benefit, improvement or development of the area’, under s. 120 of the Local Government Act, 1972, or similar provisions in earlier acts.

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