The Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990

Supply of information by levying bodies

6.—(1) In order that an English charging authority may fulfil the duty under regulation 2 to supply information with a community charge or rate demand notice issued by it in relation to a chargeable financial year, subject to paragraphs (6), (7) and (9) every appropriate levying body shall, when it first issues a levy to an English county council or an English charging authority for the year, supply the charging authorities to which the county council concerned has power to issue a precept and in whose areas the body carries out functions, or (as the case may be) the charging authority to which the levy is issued, with the information specified in paragraph (5).

(2) In order that an English charging authority may fulfil the duty mentioned in paragraph (1), subject to paragraphs (6), (7) and (9) an appropriate levying body shall, after it has first issued a levy to an English county council for a year, supply any charging authority to which paragraph (1) does not apply, but which notifies the body that it has set or proposes to set an amount for its personal community charge by reference to the levy, with the information specified in paragraph (5).

(3) In order that an English charging authority may fulfil the duty mentioned in paragraph (1), subject to paragraphs (6) to (9) an appropriate levying body shall, after it has issued a substitute levy for a year, supply any charging authority which notifies the body that it has set or proposes to set an amount for its personal community charge by reference to the substitute levy, with the information specified in paragraph (5).

(4) Information shall be supplied under paragraph (2) or (3) as soon as practicable after the notification is given.

(5) The information is information, as regards the appropriate levying body and the levy concerned, as to–

(a) the estimates mentioned in paragraphs 2, 9, 10 and 11 of Part I of Schedule 3; and

(b) the matters mentioned in paragraphs 3 and 7 of that Part.

(6) Information need not be supplied by an appropriate levying body, as regards the issue of a levy for the financial year beginning in 1990, with respect to the matter mentioned in paragraph 7 of Part I of Schedule 3.

(7) Information need not be supplied by an appropriate levying body, as regards the issue of a levy for a financial year beginning in or after 1991, with respect to the estimates mentioned in paragraph 2, 9 and 11 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a levy issued for the preceding financial year.

(8) Information need not be supplied by an appropriate levying body as regards the issue of a substitute levy for a financial year insofar as it would be repetitive of information given with respect to the preceding financial year on the occasion of an earlier levy for the first-mentioned financial year.

(9) Information need not be supplied by an appropriate levying body if, by virtue of the proviso to the definition of “relevant levying body” in paragraph 8 of Part III of Schedule 3, it would not fall to be supplied by the charging authority when it serves a demand notice.

(10) The circumstances in which the personal community charge of a charging authority is to be treated as set by reference to a levy for the purposes of paragraphs (2) and (3) include the setting of the charge by reference to an amount included in a precept, where the amount is attributable to a levy.