Upper Saxony
It was particularly to distinguish the lands from 'Lower Saxony', a concept which arose later in popular usage (though never enforced) as a term for the original Saxon lands in north and west Germany (where Low German dialects had spread), in what is now the state of Lower Saxony, as well as the adjacent Westphalian region, Holstein and the western part of today's Saxony-Anhalt north of the Harz range (Eastphalia).
Lower Saxony
In the end, at the meeting of the Zone Advisory Board on 20 September 1946, Kopf's proposal with regard to the division of the British occupation zone into three large states proved to be capable of gaining a majority. Because this division of their occupation zone into relatively large states also met the interests of the British, on 8 November 1946 Regulation No. 55 of the British military government was issued, by which the State of Lower Saxony with its capital Hanover were founded, backdated to 1 November 1946. The state was formed by a merger of the Free States of Brunswick, of Oldenburg and of Schaumburg-Lippe with the previously formed State of Hanover. But there were exceptions: