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(This note is not part of the Regulations)
These Regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 (S.I. 2003/2613) (“the 2003 Regulations”) in relation to non-domestic rating demand notices only. They amend the explanatory notes in Parts 1 and 3 of Schedule 2 to reflect recent changes to non-domestic rating.
Schedule 2 to the 2003 Regulations sets out the matters that must be included in a demand notice for non-domestic rates. A demand notice served by or on behalf of a billing authority other than the Common Council or a rural settlement authority must contain explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 7 of Part 1 of Schedule 2. A demand notice served by or on behalf of a rural settlement authority must contain explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 7 of Part 1 of Schedule 2, as modified by Part 2 of Schedule 2. A demand notice served by or on behalf of the Common Council must contain explanatory notes in the same or substantially similar terms to the explanatory notes set out in paragraph 3 of Part 2 of Schedule 2.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen and the impact on the public sector is minimal.
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Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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