Lancashire (/ˈlæŋkəʃər/ LANK-ə-shər, /-ʃɪər/ -⁠sheer; abbreviated Lancs) is the name of a historic county, ceremonial county, and non-metropolitan county in North West England. The boundaries of these three areas differ significantly. The non-metropolitan county of Lancashire was created by the Local Government Act 1972. It is administered by Lancashire County Council, based in Preston, and twelve district councils. Although Lancaster is still considered the county town, Preston is the administrative centre of the non-metropolitan county. The ceremonial county has the same boundaries except that it also includes Blackpool and Blackburn with Darwen, which are unitary authorities. The historic county of Lancashire is larger and includes the cities of Manchester and Liverpool as well as the Furness and Cartmel peninsulas, but excludes Bowland area of the West Riding of Yorkshire transferred to the non-metropolitan county in 1974