# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 1: Interpretation

Extent: E+W

(1) In this Schedule “relevant levying body”, in relation to a billing authority, means a levying body which has issued a levy for the relevant year—
(a) to the billing authority, or
(b) to a relevant precepting authority.
(2) In this Schedule, any reference to a “relevant precepting authority” does not include a reference to a parish council unless any part of the dwelling to which the notice relates is within the area of the parish council.

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.