SCHEDULE 4 PREPARATION OF ANNUAL BUDGETS AND HERITORS’ RIGHTS TO REQUIRE REVIEW ETC.

Right of heritors to make representations and to require a review

10 Where the draft budget is amended, the notice must specify the amount that would be payable by the heritor for the assessment year under section 10(2) if based on the amended draft budget and must include—

(a) a copy of the amended draft budget,

(b) the rate poundage and how it is calculated, and

(c) an explanation of how the amount that would be payable by the heritor is calculated.