# The Council Tax (Demand Notices) (Wales) Regulations 1993, Paragraph 14


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.

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Source: https://www.legislation.gov.uk/uksi/1993/255/schedule/2/paragraph/14 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-wales-regulations-1993/schedule-2/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.