Page "Northern England devolution referendums, 2004" Paragraph 23

Two options were proposed by the Boundary Committee for each county in the review area-generally consisting of a single unitary authority for the entire county, or a breakup into smaller authorities which are larger than the existing districts.

It was recommended that ceremonial counties be left untouched in most cases.

This recommendation was broadly ( with one minor alteration in West Lancashire ) accepted by the Office of the Deputy Prime Minister.