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In page Lancashire Constabulary:

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Under proposals made by the home secretary on 6 February 2006, it was to be merged with Cumbria Constabulary. These were accepted by both forces on 26 February, and the merger would have taken place on 1 April 2007.[1] However, in July 2006, both Cumbria and Lancashire constabularies decided not to proceed with the merger because the government failed to remedy issues with the council tax precept which left both forces unable to proceed.