 For Buckinghamshire, Bedfordshire and Dorset the government did not accept the Commission's recommendations for an entirely unitary structure, and decided to only make Luton, Milton Keynes, Bournemouth and Poole unitary, with the rest of those counties remaining two-tier.The proposal to abolish Berkshire County Council was accepted by the government.The Commission had recommended five unitary authorities in Berkshire, based on the districts of Newbury, Reading, Wokingham, Slough, with Bracknell Forest and Windsor and Maidenhead districts merging to form a "Royal East Berkshire".