# The Council Tax (Demand Notices) (England) Regulations 2009, Paragraph 10: Penalties


Where—
(a) an amount is being recovered under the notice in respect of a penalty, but
(b) the person on whom the notice is served has not previously been informed of the ground on which the penalty is imposed,
a statement of that ground.

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Source: https://www.legislation.gov.uk/uksi/2009/3193/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.