The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

Contents of demand notices—Wales

66.—(1) In this article—

“the Council Tax Regulations” means the Council Tax (Demand Notices) (Wales) Regulations 1993(1);

“the 1993 Regulations” means the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993(2);

“council tax demand notice” has the same meaning as in the Council Tax Regulations; and

“rate demand notice” has the same meaning as in the 1993 Regulations.

(2) In relation to the function of preparing and serving a council tax demand notice, a contractor shall ensure that all such notices are prepared and served in compliance with the Council Tax Regulations, and, without prejudice to the generality of this obligation, that—

(a) all such notices contain the matters specified in Schedule 1 to those Regulations; and

(b) except where the notice is served after the end of the financial year to which the demand for payment made by the notice relates, the information mentioned in Part I of Schedule 2 to those Regulations is supplied to the person on whom such a notice is served at the same time as the notice is served.

(3) In relation to the function of preparing and serving a rate demand notice, a contractor shall ensure that all such notices are prepared and served in compliance with the 1993 Regulations, and, without prejudice to the generality of this obligation, that—

(a) all such notices contain the matters mentioned in Schedule 1 to those Regulations;

(b) the explanatory information prescribed in Part I or, as the case may be, Part II of Schedule 2 to those Regulations is supplied to the person on whom such a notice is served at the same time as the notice is served; and

(c) except where the notice is served after the end of the financial year to which the demand for payment made by the notice relates, the information mentioned in Part I of Schedule 3 to those Regulations is supplied to the person on whom such a notice is served, at the same time as the notice is served.

(1)

S.I. 1993/255, amended by S.I. 1995/160, S.I. 1996/310 and article 75 of this Order.

(2)

S.I. 1993/252, amended by S.I. 1993/1506, S.I. 1994/415 and S.I. 1995/284 and article 75 of this Order.