Regulation 4 Modification of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993

The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993^f1 must apply in relation to the financial years beginning on 1 April 2010 and 1 April 2011 as if for the definition of “the relevant year” in regulation 2 (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) (Wales) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1 April 2010 or 1 April 2011 (as the case may be);”.