Explanatory note

These Regulations amend regulation 4 of the Non-Domestic Rating (Collection and Enforcement) (Amendment and Miscellaneous Provision) Regulations 1993 (“the earlier 1993 Regulations”) which substituted a new paragraph 12 in regulation 4 of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990^f1. The amendment rectifies an incorrect reference to the earlier 1993 Regulations in the substituted paragraph.