Explanatory note

These Regulations relate to certain notices in respect of the financial year beginning on 1st April 1992 served by an English charging authority after making a substitute calculation under section 107(1) of the Local Government Finance Act 1988, or being issued with a substitute precept, pursuant to the imposition of a maximum amount under Part VII of the Act (limitation of charges etc).

Regulation 3(1) and Schedule 1 require the form and contents of substitution notices (defined in regulation 4(1)) to be the same as those of community charge demand notices under the Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1992 ( “the principal Regulations”), subject to specified modifications and adaptations. Regulation 3(2) and Schedule 2 provide for the information which is to be supplied with substitution notices.

Regulation 4 amends regulations 1(2) (interpretation), 3 (form and content of demand notices, etc.), 4 (invalid notices) and 5 (supply of information by precepting authorities) of, and Part I of Schedule 1 (form and contents of community charge demand notice) to, the principal Regulations to apply them with modifications in relation to community charge demand notices to which these Regulations apply.