12. Where a person is not awarded council tax benefit under regulation 40 (maximum council tax benefit)—
(a)on grounds of income, the decision notice shall include a statement as to—
(i)the matters set out in paragraph 9(1)(a); and
(ii)the matters set out in paragraph 10(b) to (d) where the person is not on state pension credit;
(b)on the grounds that the amount of the alternative maximum council tax benefit exceeds the appropriate maximum council tax benefit, the matters set out in paragraph 15;
(c)for any reason other than one mentioned in sub-paragraph (a) or (b), the decision notice shall include a statement as to the reason why no award has been made.