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8(1)Regulations under this Schedule may include provision that an authority which has received a copy of a proposed list sent to it under section 22(5)(b) or 85(1)(b) of this Act shall, as respects each dwelling shown in the copy which in the opinion of the authority will be a relevant dwelling on the day when the list comes into force, notify the person concerned of such matters relating to the dwelling’s entry in the copy as may be prescribed.
(2)Regulations under this Schedule may include provision that in any case where—
(a)a dwelling is not shown in the copy of a proposed list sent to an authority under section 22(5)(b) or 85(1)(b) of this Act but is shown in the copy of the list sent to the authority under section 22(7) or 85(4) of this Act; and
(b)in the opinion of the authority the dwelling was a relevant dwelling on the day when the list came into force,
the authority shall notify the person concerned of such matters relating to the dwelling’s entry in the copy of the list sent to the authority under section 22(7) or 85(4) of this Act as may be prescribed.
(3)Regulations under this Schedule may include provision that in any case where—
(a)the valuation band shown as applicable to a dwelling in the copy of a proposed list sent to an authority under section 22(5)(b) or 85(1)(b) of this Act is different from that shown as applicable to it in the copy of the list sent to the authority under section 22(7) or 85(4) of this Act; and
(b)in the opinion of the authority the dwelling was a relevant dwelling on the day when the list came into force,
the authority shall notify the person concerned of such matters relating to the dwelling’s entry in the copy of the list sent to the authority under section 22(7) or 85(4) of this Act as may be prescribed.
(4)The regulations may include provision—
(a)as to the period within which or time at which any notification must be given;
(b)prescribing additional information which the notification must contain;
(c)that if at the time when a person is notified under any provision included in regulations under sub-paragraph (2) or (3) above the authority has not yet given him a notification under any provision included in regulations under sub-paragraph (1) above, the authority shall not be required to give him such a notification.
(5)For the purposes of this paragraph a dwelling is a relevant dwelling on any day if—
(a)on the day the dwelling is an exempt dwelling; or
(b)in respect of the financial year in which the day falls and the dwelling, the amount set under section 30 or 93 of this Act or, where the authority is a regional council, each amount set under section 93 of this Act is nil.
(6)In this paragraph any reference to the person concerned is a reference to a person who, in respect of the particular dwelling, would be solely liable to pay to the authority an amount in respect of council tax for the particular day if the dwelling were not or had not been a relevant dwelling on that day.
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