# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 21: Penalties

Extent: E+W

Where—
(a) an amount is being recovered under the notice in respect of a penalty, but
(b) the person on whom the notice is served has not previously been informed of the ground on which the penalty is imposed,
a statement of that ground.

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.