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The Community Charges and Non-Domestic Rating (Demand Notices) (City of London) (Amendment) Regulations 1991

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Explanatory Note

(This note is not part of the Regulations)

The Community Charges (General Reduction) Act 1991 (“the 1991 Act”) reduced the amount set by charging authorities for their personalcommunity charges for the financial year beginning 1st April 1991 by£140 (or such lesser amount as would reduce the amount to £0), and atsection 1(5) provided for the liability of chargepayers to be suspendeduntil they are served with a demand which is expressed to take accountof the provisions of the 1991 Act.

Regulation 2 of these Regulations amends the Community Charges andNon-Domestic Rating (Demand Notices) (City of London) Regulations 1991“the demand notice Regulations”) which make provision for the content of community charge and ratedemand notices issued by the Common Council of the City of London andthe information to be supplied with them. The amendments—

(a)limit the application of the demand notice Regulations to noticesserved in respect of the financial year beginning on 1st April 1991; and

(b)provide for the manner in which account is to be taken of theprovisions of the 1991 Act, and make consequential provision.

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