Regulation 5 Demand notices: explanatory, financial and other informationI1
England and Wales
(1)
A demand notice must be accompanied by—
(a)
the explanatory information in the form of words prescribed in Schedule 2, and
(b)
the information prescribed in Part 1 of Schedule 3.
(2)
Part 2 of Schedule 3 has effect for the purposes of Part 1 of that Schedule.
(3)
Paragraph (1)(b) does not apply where a demand notice is served after the end of the relevant year.