OpenLegislation

Regulation 5 Content of demand noticesI1

England and Wales

(1)

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,

is not required to contain the matters specified in paragraph 27 of Schedule 1.

Annotations

Commencement

I1

Reg. 5 in force at 31.1.2012, see reg. 1(1)