http://www.legislation.gov.uk/uksi/2003/2604/article/2/made

The Council Tax and Non-Domestic Rating (Electronic Communications) (England) Order 2003

Council tax

King's Printer of Acts of Parliament

2011-10-07

COUNCIL TAX, ENGLAND

RATING AND VALUATION, ENGLAND

This Order amends both the Council Tax (Administration and Enforcement) Regulations 1992 and the Non-Domestic Rating (Collection and Enforcement)(Local Lists) Regulations 1989 in relation to England, to provide for the service by billing authorities of certain notices and information required to be supplied when demand notices are served, by electronic communication on a person who has agreed to accept electronic service.