I was incorrect. The proposed legislation was not progressed by Churchill. Instead he made a statement in the House of Commons on 15 April 1953 stating that the Queen took advice of her Accession Council on her Regnal numbering and he believed that in the future the numeral used would be whichever was the highest in either England or Scotland and this was the principle used by the Queen's advisors. The Commonwealth countries accepted that giving her by a different number in different countries would be confusing and accepted Churchill's principle. However, no doubt the same discussion will be held at the next monarch's Accession Council.
I don’t believe there is any such legislation. It falls under the Royal Prerogative.
Canada, Australia, etc, can justify the numbering if, considering that the higher of the English or Scottish numbers is used, these realms were once basically extensions of the United Kingdom abs are entitled to continue the numbering of their predecessor sovereigns.
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