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Regulation 6 Content of demand notices

Original text. Later amendments are not shown.

(1)

Subject to regulation 11(3), a notice must contain the matters specified in Part 2 of Schedule 1.

(2)

But a notice which is served on a person—

(a)

after the end of the relevant year, and

(b)

at the same time as a notice relating to another year not then ended,

need not contain the matters specified in paragraph 26 of Schedule 1.