(This note is not part of the Regulations)
These Regulations provide for the form and contents of community charge demand notices, and for the contents of rate demand notices, which are issued by charging authorities in England (other than the Common Council of the City of London), and for the information to be supplied with such notices. The Regulations have effect in relation to demand notices issued with respect to the financial year beginning on 1st April 1992.
Subject to the omission of provisions relevant only to the financial year beginning on 1st April 1991, the forms of community charge demand notice set out in these Regulations and the instructions that are given to charging authorities as to their completion and as to the information that is to be supplied with them are substantially the same as those prescribed in the Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1991 (S.I. 1991/148).