Looking up regulations in Kent and Surrey, or another 22 such? (5)

Guardian Cryptic #29737 | 25 Down | 2025-07-03
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I haven't cracked this one yet — but the brilliant team at Fifteensquared have:

A reversal (‘looking up’ in a down light) of SE LAW (‘regulations in Kent and Surrey’ – the South East). There are 22 principal areas (counties, loosely; divisions for local government) in Wales.

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