- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
28.—(1) Any demand notice issued by a levying authority must contain the matters specified in Part I of Schedule 2.
(2) Any demand notice issued by a levying authority must contain the matters specified in Part II of Schedule 2, except to the extent that previous notification of those matters has already been given (whether under these Regulations or otherwise) to the person, or any one of the persons, to whom the notice is addressed.
(3) Nothing in this regulation requires a demand notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets shall be issued together, whether or not attached, so as to comprise one notice.
(a)a demand notice is invalid because it does not comply with regulation 28;
(b)the failure so to comply was due to a mistake; and
(c)the amounts required to be paid under the notice were demanded in accordance with Part V of these Regulations;
the requirement to pay those amounts shall apply as if the notice were valid.
(2) Where a requirement to pay an amount under an invalid notice subsists by virtue of paragraph (1), the levying authority shall as soon as practicable after the mistake is discovered issue to the liable person or persons concerned a statement of the matters which were not contained in the notice and which should have been so contained.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: