Regulation 9 Modification of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017F3I1

In relation to the years which are first and second deferred payment years for the purposes of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations F12017, the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993^f1 apply as if for the definition of “the relevant year” in regulation 2 (interpretation) there were substituted—

• ““the relevant year”, in relation to a demand 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 F2the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as modified by the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2012), the notice relates to more than one chargeable financial year “the relevant year” means the first or second deferred payment year (as the case may be)”.