Paragraph 14

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

Sch.2, Pt.I applied by Council Tax (Demand Notices) 1996 reg.3(4)
Sch. 2 Pt. 1 modified by Council Tax (Reduction Scheme) and (Demand Notices Transitional Provisions) 2000 reg. 8(2)(a)
Sch. 2 Pt. 1 modified by Council Tax (Reduction Scheme) and (Demand Notices Transitional Provisions) 2000 reg. 8(2)(b)
Sch.2, Pt.I modified by Council Tax (Demand Notices) (Transitional Provisions) 1999 reg.2(3)
Sch.2, Pt.I mod. by Council Tax (Demand Notices) (Transitional Provisions) 1997 reg.2(3)
Sch.2, Pt.I mod. by Council Tax (Demand Notices) (Transitional Provisions) 1998 art.2(3)
Sch. 2 para. 15(ca) inserted by Council Tax (Demand Notices) 2017 reg. 2(4)
Sch. 2 para. 15(b)(ii) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(a)
Sch. 2 para. 15(b)(iii) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(b)
Sch. 2 para. 15(c) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(c)
Sch. 2 para. 15(c)(i) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(d)
Sch. 2 para. 15(c)(ii) words omitted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(e)

Where an amount is being recovered under the notice concerned in respect of a penalty but the person to whom the notice is issued has not previously been informed of the ground on which the penalty is imposed, a statement of that ground.