# The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989, Regulation 5: Time of service of demand notices


(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.

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Source: https://www.legislation.gov.uk/uksi/1989/2260/regulation/5 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-collection-and-enforcement-central-lists-regulations-1989/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.