{
  "url": "https://openlegislation.uk/council-tax-and-non-domestic-rating-demand-notices-england-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/council-tax-and-non-domestic-rating-demand-notices-england-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/3389",
  "legislation_title": "The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/council-tax-and-non-domestic-rating-demand-notices-england-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 with respect to financial years beginning on or after 1st April 2005.\nIn relation to non-domestic rates, the 2003 Regulations provide that a rate demand notice must identify the hereditament to which it relates (including its rateable value), explain how the amount required to be paid has been calculated and contain explanatory notes in the prescribed form.\nRegulation 2 of these Regulations amends those provisions to reflect changes that are being made to the rating system with effect from 1st April 2005. In particular, the explanatory notes, which are set out in Schedules 1 and 2 to these Regulations, have been updated to outline the more important changes.Regulation 3 of these Regulations revokes, with savings—\n(a) the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993;\n(b) the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1995;\n(c) the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1996;\n(d) article 74 of the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996, which makes amendments to […];\n(e) the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 1997;\n(f) the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) (Rural Rate Relief) Regulations 1998;\n(g) the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2000;\n(h) the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) (No. 2) Regulations 2000; and\n(i) the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/3389/note",
    "retrieved_at": "2026-10-29T05:12:29.250473+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}