Paragraph 5 Service of demand notices
Subject to sub-paragraph (2), a demand notice shall be served on or as soon as practicable after—
except in a case falling within paragraph (b), the first day of the relevant period; or
if the person falls within the description of person to be liable to the BRS-BID levy specified in the BRS-BID arrangements as regards the hereditament concerned later in the relevant period, the first day after that day in respect of which he falls within that description.
A demand notice may be served before the beginning of the relevant period on a person who, on the day it is issued, the relevant billing authority considers will fall within the description of person to be liable to the BRS-BID levy specified in the BRS-BID arrangements as regards the hereditament to which it relates; and if it is so served, references in this Schedule to a person who is liable for the BRS-BID levy shall, in relation to that notice and so far as the context permits, be construed as references to that person.