PART 1General

Citation, commencement and application1

1

These Regulations may be cited as the Council Tax (Demand Notices) (England) Regulations 2011 and come into force on 31st January 2012.

2

These Regulations apply in relation to a notice which—

a

relates to a year beginning on or after 1st April 2012, and

b

is served by an English billing authority or such an authority’s authorised person.

3

The Council Tax (Demand Notices) (England) Regulations 20102 have no effect in relation to a notice mentioned in paragraph (2).