# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 14

Extent: E+W

Paragraph 15 applies instead of paragraph 13 where the authority exercising a relevant function as at 1st April in the relevant year is different from the authority that exercised that function as at 1st April in the preceding year.

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.