# The Non-Domestic Rating (Collection and Enforcement) (Amendment) (England) Regulations 2012, Regulation 3: Amendment of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989


(1) The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 are amended as follows.
(2) In regulation 4 (the requirement for demand notices)—
(a) in paragraph (2), for “Different” substitute “Subject to paragraph (3), different”; and
(b) after paragraph (2) insert the following—
“(3) Where, but for this paragraph, notices would fall to be served in accordance with this part on a ratepayer at the same time in relation to—
(a) a financial year not then ended, and
(b) any earlier financial year,
nothing in paragraph (2) shall require a billing authority to serve more than one notice.
(4) If a single demand notice relates to the amount payable with respect to more than one financial year, the amounts due under it and the times at which they fall due, shall be determined as if separate notices were issued in respect of each financial year.”.

---
Source: https://www.legislation.gov.uk/uksi/2012/24/regulation/3 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-amendment-england-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.