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Paragraph 12

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where—

(a)

the demand notice requires the payment of an amount of council tax in respect of the relevant dwelling and a financial year preceding the relevant year; and

(b)

there has not previously been served on the person to whom the notice is issued a demand notice requiring the payment of that amount,

a statement of that amount.