As part of the Cardwell Reforms of the 1870s, where single-battalion regiments were linked together to share a single depot and recruiting district in the United Kingdom, the 32nd was linked with the 46th (South Devonshire) Regiment of Foot, and assigned to district no. 35 at Victoria Barracks, Bodmin. On 1 July 1881 the Childers Reforms came into effect and the regiment amalgamated with the 46th (South Devonshire) Regiment of Foot to form the Duke of Cornwall's Light Infantry. The home church of the 32nd Regiment where regimental colours are retired is St. Petroc's Church located in Bodmin, Cornwall.