14. Where a person is not awarded council tax benefit in accordance with regulation 46 and Schedule 6 (alternative maximum council tax benefit)—
(a)on the grounds that the gross income or as the case may be the aggregate gross incomes, of any second adult or adults in the claimant's dwelling is too high, the decision notice shall include a statement as to the matters set out in paragraphs 13(a), (c) and (e);
(b)on the grounds that the appropriate maximum council tax benefit is higher than the alternative maximum council tax benefit, the decision notice shall include a statement as to the matters set out in paragraph 15 below;
(c)for any reason not referred to in sub-paragraphs (a) and (b), the decision notice shall include a statement as to why no award has been made.