# The Council Tax (Demand Notices) (England) Regulations 2010, Paragraph 15: Comparisons with the preceding year

Extent: E+W

Where the relevant valuation band which applied to the dwelling for the preceding year is different from the applicable band, paragraphs 11 and 13(b) and (c) apply as if the applicable band applied for that year.

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Source: https://www.legislation.gov.uk/uksi/2010/2990/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2010/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.