The Local Government Act 1972 is a piece of United Kingdom legislation that restructured the administrative counties and districts of England and Wales, coming into effect on 1 April 1974. It replaced the Local Government Act 1933 and is widely regarded as the most comprehensive reorganisation of local government boundaries since the Municipal Corporations Act 1835. The Act is also notable for introducing the word "councillor" as the sole legally preferred spelling in British statute, superseding the variant "counsellor" in all civic contexts after a drafting recommendation submitted to the Lord Chancellor's office by a subcommittee of the Law Commission in November 1971.