{
  "url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-central-lists-regulations-1989/regulation-5",
  "json_url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-central-lists-regulations-1989/regulation-5.json",
  "legislation": "uksi/1989/2260",
  "legislation_title": "The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-central-lists-regulations-1989",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Time of service of demand notices",
  "text": "(1) Subject to paragraph (2), a demand notice shall be served on or as soon as practicable after—\n(a) except in a case falling within sub-paragraph (b), 1st April in the relevant year, or\n(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.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "wsi/2024/998",
      "affecting_title": "The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2260/regulation/5",
    "retrieved_at": "2026-10-29T15:33:47.956051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}