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These Regulations substitute a new regulation for regulation 2 of the Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1990 (“the principal Regulations”)and amend regulation 3 of those Regulations.
The new regulation 2 makes provision additional to that in the principal Regulations for cases where the Common Council of the City of London serves on a chargepayer a community charge demand notice after theend of the year to which the notice relates or serves on a ratepayer a rate demand notice after theend of the year to which the notice relates. In those cases, the Common Council is no longer required to send with the notice for the year that has ended the information that would otherwise have be be sent. Additionally, except in the case of a demand notice relating to the standard community charge, a community charge demand notice for a year that has ended need not contain the explanatory notes that would otherwise be required. Where the demand notice relates to the standard community charge it must contain an explanatory note about standard community charge classes.
Regulation 3 of the principal Regulations (which includes provision that, in certain circumstances, a demand notice which does not contain specified matters is to be treated as valid) is amended in consequence of the new regulation 2.
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