# General Rate Act 1967, Paragraph 1


Subject to paragraph 2 of this Schedule, a notice by any person under section 50(1) of this Act may be given—
(a) at any time not earlier than 1st February preceding the beginning of a year and not later than 30th April in that year; or
(b) in the year in which he first becomes qualified to serve such a notice in respect of the hereditament in question, on any later date in that year which is not later than the twenty-eighth day after he first became so qualified;
and the effective date of the notice—
(i) where it is given less than three months before the end of a rate period, shall be the first day of the next succeeding rate period ;
(ii) in any other case shall be the date of the giving of the notice.

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Source: https://www.legislation.gov.uk/ukpga/1967/9/schedule/10/paragraph/1 (the official version)
Page: https://openlegislation.uk/general-rate-act-1967/schedule-10/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.