The Local Government and Public Involvement in Health Act 2007 devolves the power to make arrangements to include the setting up of parish councils to Principal Authorities. The Local Government Act indicates the minimum number of councillors and the Principal Authority has the power to conduct a Local Governance Review which can include setting up, dividing etc. parish councils within their local area in accordance with the guidelines laid down by the Government. This includes setting the number of councillors for each parish with the caveat that the number must not be below the minimum specified in the LGA which is 5.