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The Council Tax (Demand Notices) (Wales) Regulations 1993

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6.—(1) A statement as regards—

(a)the relevant year,

(b)the category of dwellings which includes the relevant dwelling, and

(c)the relevant valuation band,

of the amount—

(i)set by the billing authority in accordance with section 30 of the 1992 Act,

(ii)calculated by the major precepting authority in accordance with section 47 of the 1992 Act,

(ii)referred to in item (i) above less the sum of the amounts referred to in items (ii) above and (iv) below, and

(iv)calculated (if any) in accordance with section 34(3) of the 1992 Act in relation to the special item mentioned in sub-paragraph (2).

(2) The special item mentioned in this sub-paragraph is the precept (whether issued or anticipated) of the relevant local precepting authority.

(3) For the purposes of sub-paragraph (1), “category” shall be construed in accordance with section 30(4) of the Act; and where the demand notice is served before 1st April 1993, a dwelling shall be treated as included in the category in which, in the opinion of the billing authority, it will be included on 1st April 1993.

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