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The Local Government (Wales) Act 1994 (c. 19) makes provision for local government reorganisation in Wales. These regulations amend the Council Tax (Demand Notices) (Wales) Regulations 1993 to take account of the changes resulting from local government reorganisation.
Regulation 2 makes amendments to take account of the fact that from 1st April 1996 the only major precepting authorities in Wales will be police authorities.
Regulation 3 takes account of the fact that before 1st April 1996 new billing authorities will not have a valuation list, and that the requirements to supply, with demand notices, certain information relating to the previous year, will be inappropriate in the new billing authorities' first year. Regulation 3 also makes provision for demand notices relating to the financial year 1996/97 to include information as to the effect (where applicable) of the council tax reduction scheme for that year.
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