Regulation 6 Payments under demand notices

If a demand notice is issued before or during the relevant year and the ratepayer’s name is shown in a central list for the day on which it is issued (or would be so shown if a list sent under section 52(5) of the Act were in force), the notice shall require payment of an amount equal to the Secretary of State’s estimate of the amount payable for the year, made as respects periods after the issue of the notice on the assumption that the ratepayer’s name will be shown in a central list for every day in the relevant year after that day.

If a demand notice is issued during the relevant year but paragraph (1) does not apply, the notice shall require payment of an amount equal to the amount payable by the ratepayer for the period in the year up to the day for which his name is last shown in a central list.

If, after a notice is served to which paragraph (2) applies, the ratepayer’s name is shown again in a central list for a day in the relevant year, a further notice shall be served on him requiring payments with respect to the amount payable for the period in the relevant year beginning with the day for which his name is so shown again in the list; and regulations 5 to 8 (and, so far as applicable, the Schedule) shall apply to the further notice with respect to that period as if it were a demand notice and his name had not been shown in a central list for a day before that period begins.

If a demand notice is issued after the end of the relevant year, it shall require payment of the amount payable for the year.