Paragraph 14 Deferral noticeF1
Where an application relates to the current demand, as soon as practicable after the day of service of the application the billing authority shall serve on the ratepayer a deferral notice stating—
the amount last estimated under regulation 6(1) for the purposes of the current demand;
the amount of any remaining instalments calculated in accordance with paragraph 16 (payment of the non-deferrable amount);
the amount of the actual deferrable amount payable in the financial year beginning on 1st April 2010 in accordance with paragraph 19; and
the amount of the actual deferrable amount payable in the financial year beginning on 1st April 2011 in accordance with paragraph 19.
The deferral notice shall be issued at least 7 days before the day on which the first instalment (if any) which relates to payment of the non-deferrable amount is due under it.
Where a deferral notice is issued under this paragraph, no payments of instalments falling due on or after the deferral day under the current demand are payable under that demand.
Regulations 7(3), 7(4) and 8 shall apply to the deferral notice as if it were a demand notice and as if references in those provisions to Schedule 1 were references to this Schedule.
Annotations
Textual amendments
- F1
Sch. 1B inserted (E.) (31.7.2009) by The Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 (S.I. 2009/1597), reg. 1, Sch. 1