General Rate Act 1967

1 Subject to paragraph 2 of this Schedule, a notice by any person under section 50(1) of this Act may be given—

(a) at any time not earlier than 1st February preceding the beginning of a year and not later than 30th April in that year; or

(b) in the year in which he first becomes qualified to serve such a notice in respect of the hereditament in question, on any later date in that year which is not later than the twenty-eighth day after he first became so qualified;

and the effective date of the notice—

(i) where it is given less than three months before the end of a rate period, shall be the first day of the next succeeding rate period ;

(ii) in any other case shall be the date of the giving of the notice.