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The Council Tax and Non-Domestic Rating (Demand Notices) (England) 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 Act,
(ii)calculated by the billing authority in accordance with section 36 of the Act, and
(iii)stated by each major precepting authority which has issued a precept to the billing authority in accordance with section 40 of the Act as the amount calculated in accordance with section 47 of the Act.
(2) Where the 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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