OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993.

The Regulations are consequential on the Non-Domestic Rating Act 1993 (“the 1993 Act”). Section 1 of that Act provides for the freezing in real terms in 1993/94 of rate increases for those moving to higher rate bills under the transitional arrangements.

The effect of the amendments made by these Regulations, which apply in relation to rate demand notices for the financial year 1993/94 issued after the coming into force of section 1 of the 1993 Act, is to require each Welsh billing authority to supply with its rate demand notices, explanatory information which takes account of the changes to the transitional arrangements made by the 1993 Act.