(1) The Welsh Ministers may direct the Independent Remuneration Panel for Wales (“the Panel”) that it must perform its payment and pension functions in relation to—
(a) the shadow council for a new principal area established under merger regulations or restructuring regulations, and
(b) the principal council for that area, for the financial year in which the transfer date falls.
(2) For the purposes of subsection (1), the Panel's payment and pension functions are the functions under the following sections in Part 8 of the 2011 Measure—
(a) section 142
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