# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 24

Extent: E+W

Where—
(a) the notice requires the payment of an amount of council tax for any year before the relevant year, and
(b) the person to whom the notice is issued has not previously been issued with a notice requiring the payment of that amount,
a statement of the amount.

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/1/paragraph/24 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-1/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.