# The Council Tax (Demand Notices) (England) Regulations 2009, Paragraph 5: Statements concerning gross expenditure and budget requirement


The billing authority’s reasons for any difference between the amounts stated in accordance with—
(a) paragraphs 3(a) and 4(a), or
(b) paragraphs 3(b) and 4(b),
for the same year.

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Source: https://www.legislation.gov.uk/uksi/2009/3193/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.