1.—(1) The title of these Regulations in the Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2018.
(2) These Regulations come into force on 23 February 2018.
(3) These Regulations apply in relation to demand notices which relate to financial years beginning on or after 1 April 2018 and are issued by or on behalf of Welsh billing authorities.
(4) In these Regulations “demand notice” (“hysbysiad galw am dalu”) means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(1) which is served by a billing authority or any person authorised by a billing authority to exercise any functions relating to the collection of non-domestic rates (including such a notice served pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990(2) (joint owners and occupiers)).
2. In paragraph 1 of Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017(3) (explanatory notes), in the paragraph entitled small business rate relief, for “The Non-Domestic Rating (Small Business Relief) (Wales) Order 2015”(4) substitute “The Non-Domestic Rating (Small Business Relief) (Wales) Order 2017”(5).
Mark Drakeford
Cabinet Secretary for Finance, one of the Welsh Ministers
31 January 2018