Explanatory note

These Regulations amend the Non–Domestic Rating (Demand Notices) (Wales) Regulations 1993 to reflect the establishment of new police authorities under section 3 of the Police Act 1964 (as substituted by section 2 of the Police and Magistrates' Courts Act 1994) and to reflect the revaluation of hereditaments for non–domestic rating in 1995 (regulation 2).

Regulation 3 amends the provisions relating to non–domestic rating demand notices served by billing authorities (Part I of Schedule 3 to the 1993 Regulations) for the financial year 1995/96. The amendments reflect the fact that some authorities will cease to have police functions, and that new police authorities will not be able to supply all the information referred to in Part I of Schedule 3 to, the 1993 Regulations.

Other information required to be supplied by regulation 9 of the 1993 Regulations will (at the time of coming into force of these Regulations) already have been supplied to billing authorities by new police authorities in compliance with regulation 6 of the Council Tax (Demand Notices) (Wales) Regulations 1993 No. 255 (as applied to new police authorities in 1995/96 by regulations 2 and 3 of the Council Tax (Demand Notices) (Wales) (Amendment) Regulations 1995 No. 160). Regulation 9 of the 1993 Regulations is therefore disapplied as regards new police authorities for 1995/96.

Regulation 2 also makes amendments to the explanatory notes for ratepayers, to reflect the revaluation in 1995 of hereditaments subject to non–domestic rating.