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Regulation 5 Time of service of demand notices

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Subject to paragraph (2), a demand notice shall be served on or as soon as practicable after—

(a)

except in a case falling within sub-paragraph (b), 1st April in the relevant year, or

(b)

if the ratepayer’s name is not shown in a central list for that day, the first day after that day for which it is so shown.

(2)

A demand notice may, if the non-domestic multiplier for the relevant year has been determined under Schedule 7 to the Act, be served before the beginning of the relevant year on a person whose name, for the day on which it is issued, is shown in a central list (or would be so shown if a list sent under section 52(5) of the Act were in force); and if it is so served, references in this Part to a ratepayer shall, in relation to that notice and so far as the context permits, be construed as references to that person.