Explanatory note

(This note is not part of the Regulations)

Regulations 2 and 3 of these Regulations amend the Community Charges(Administration and Enforcement) Regulations 1989 and the CommunityCharges (Co- owners) Regulations 1990.

The amendments, which take account of section 1(5) of the CommunityCharges (General Reduction) Act 1991, —

(i)

remove the need for a demand notice where the amount of the chargeis £0 (regulation 2(a));

(ii)

require notices requiring payment in respect of a community chargefor the financial year beginning in 1991 to be expressed to take accountof the provisions of the Act (regulation 2(b));

(iii)

remove inconsistencies between provisions of the amended Regulationsand section 1(5) of the Act with respect to service of notices onmanagers and co-owners (regulations 2(c) and 3);

(iv)

require a notice to be served adjusting instalments payable under ademand notice where the amount to which the chargepayer is liable isrevised by reference to the Personal Community Charge (Reductions)(England) Regulations 1991 (S.I. 1991/230) (regulation 2(d) and (g));and

(v)

modify the provisions of the 1989 Regulations which relate topayment by instalments (regulation 2 (e) and (f)).