# The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992, Regulation 29: Invalid notices

Extent: S

(1) Where—
(a) a demand notice is invalid because it does not comply with regulation 28;
(b) the failure so to comply was due to a mistake; and
(c) the amounts required to be paid under the notice were demanded in accordance with Part V of these Regulations;
the requirement to pay those amounts shall apply as if the notice were valid.
(2) Where a requirement to pay an amount under an invalid notice subsists by virtue of paragraph (1), the levying authority shall as soon as practicable after the mistake is discovered issue to the liable person or persons concerned a statement of the matters which were not contained in the notice and which should have been so contained.

---
Source: https://www.legislation.gov.uk/uksi/1992/1332/regulation/29 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.