Paragraph 19B F1

England and Wales

Where paragraph 18(h) applies—

(a)

the reasons for the premium 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 a premium, or

(ii)

is subject to a premium of a smaller or larger 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 sub-paragraph (b) the authority may impose on him the penalty which is specified in paragraph 1(2) of Schedule 3 to the Act.

Annotations

Textual amendments

F1: Sch. 1 paras. 19A, 19B inserted (31.1.2013) by The Council Tax (Demand Notices) (England) (Amendment) Regulations 2012 (S.I. 2012/3087), regs. 1(1), 2(4) (with reg. 1(2))