# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 4: Statements concerning gross expenditure and council tax requirement

Extent: E+W

The billing authority’s reasons for any difference between the amounts stated in accordance with—
(a) paragraphs 2(a) and 3(a), or
(b) paragraphs 2(b) and 3(b),
for the same year.

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.