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14.—(1) Subject to paragraphs (3) to (5), as soon as reasonably practicable after a levying authority have made such an assumption as is mentioned in regulation 13(2), they shall by notice inform the relevant person of the assumption made in his case.
(2) Subject to paragraph (4), a levying authority shall supply with any such notice a statement—
(a)of the basis on which the authority assumed that the chargeable amount was or should be subject to a discount; and
(b)summarising the contents of regulation 15 and advising the relevant person that a penalty of £50 may be imposed on him under paragraph 2(2) of Schedule 3 to the Act if he fails to comply with the obligation contained in that regulation.
(3) Where there is more than one relevant person, nothing in paragraph (1) shall require a notice to be served on more than one of them.
(4) Information need not be given under this regulation insofar as it would be repetitive of information already given to a relevant person under these Regulations.
(5) No notice under paragraph (1) need be served as regards a dwelling if the only relevant person is a housing body.
(6) In this regulation, “relevant person” means a person who is liable (whether solely or jointly and severally with another person or persons) to pay to the authority the chargeable amount in respect of which the assumption in question is made, and includes a person who in the opinion of the authority will be so liable.