Explanatory note

These Regulations amend, in identical terms, Part I of Schedule 1 tothe Community Charges (Administrationand Enforcement) Regulations1989 and Part I of Schedule 1 to the Non-Domestic Rating (CollectionandEnforcement) (Local Lists) Regulations 1989.

The effect of the amendments made by regulation 3 is to enable a charging authority which issues a demand notice in respect of a personal or standard community charge or a rate demand notice in the month of May in the year to which the notice relates to require the chargepayer or, as the case may be,the ratepayer to pay the estimated amount of his liability for the yearin 10 monthly instalments. These amendments do not apply in relation todemand notices issued before the date on which these Regulations comeinto force.