Most of the proposed changes would have required no change in the county level entites, as they could have been be implemented by merging districts and abolition of the county council. Where borders were crossed, however, changes would have been needed. This impacted Lancashire, where various parts were proposed for combination with Blackpool and Blackburn with Darwen (both unitaries), Sefton (in Merseyside), Wigan (in Greater Manchester), and southern Cumbria; it also affects one proposal for North Yorkshire, which would have merged the district of Selby with the East Riding of Yorkshire. Few of the boundary changes would have involved creating new borders - only the proposals to combine Blackpool with parts of Wyre, and to split West Lancashire between Wigan and Sefton would do this.