Explanatory note

These Regulations substitute a new regulation for regulation 2 of the Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990 (“the principal Regulations”)and amend regulation 3 of those Regulations.

The new regulation 2 makes provision additional to that in the principal Regulations for cases where a charging authority serves on a chargepayer a community charge demand notice after the end of the year to which the notice relates or serves on a ratepayer a rate demand notice after the end of the year to which the notice relates.

In the case of a community charge demand notice, the authority is now required to use for the notice for the year that has ended a modified version of the form that is prescribed in other cases and is no longer required to send with that notice the information that would otherwise have to be sent. In the case of a rate demand notice, the authority is no longer required to send with the notice the information that would otherwise have to be sent.

Regulation 3 of the principal Regulations (which includes provision to the effect that, in certain circumstances, a community charge demand notice which is not in the prescribed form is to be treated as valid) is amended in consequence of the new regulation 2.