# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 19

Extent: E+W

Where paragraph 18(a), (e), (g) or (i) applies—
(a) the reasons for the discount or reduction and its amount;
(b) a statement that if at any time before the end of the following year the person to whom the notice is issued has reason to believe that the amount of council tax payable—
(i) is not subject to any discount or reduction, or
(ii) is subject to a discount or reduction of a smaller amount,
the person must notify the billing authority of this belief within a period of 21 days beginning on the day on which he first had that belief; and
(c) a statement that if the person fails without reasonable excuse to comply with paragraph (b) the authority may impose on him the penalty which is specified in paragraph 1(2) of Schedule 3 to the Act.

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/1/paragraph/19 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-1/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.