Regulation 4 Modification of the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003I1

The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003^f1 shall apply in relation to the financial years beginning on 1st April 2010 and 1st April 2011 as if for the definition of “the relevant year” in paragraph (2) of regulation 1 (citation, commencement and interpretation) there were substituted—

• ““the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; but where, pursuant to regulation 4 (the requirement for demand notices) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as modified by the Non-Domestic Rating (Deferred Payments) (England) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1st April 2010 or 1st April 2011 (as the case may be);”.