premise: The Local Government (Northern Ireland) Act 1972 (1972 c. 9) was an Act of the Parliament of Northern Ireland that constituted district councils to administer the twenty-six local government districts created by the Local Government (Boundaries) Act (Northern Ireland) 1971, and abolished the existing local authorities in Northern Ireland.
hypothesis: the Local Government (Boundaries) Act (Northern Ireland) 1971 qas an act to abolished the distric councils 
reason: The Local Government (Northern Ireland) Act 1972 (1972 c. 9) abbolished the 197m but the 1971 act could be for any other reason