Content of demand notices
This section has no associated Explanatory Memorandum
5.—(1) A notice must contain the matters specified in Part 2 of Schedule 1.
(2) But a notice which is served on a person—
(a)after the end of the relevant year, and
(b)at the same time as a notice relating to another year not then ended,
is not required to contain the matters specified in paragraph 27 of Schedule 1.