The Council Tax (Demand Notices) (England) Regulations 2010 No. 2990

SCHEDULE 1 Matters to be contained in demand notices

PART 2 Matters to be contained in demand notices

Comparisons with the preceding year

12.  Paragraph 13 applies instead of paragraph 11 where the authority exercising a relevant function as at 1st April in the relevant year is different from the authority that exercised that function as at 1st April in the preceding year.