COMMUNITY CHARGES, ENGLAND AND WALES Citation, commencement and interpretation 1 1 These Regulations may be cited as the Community Charges and Non-Domestic Rating (Demand Notices) (City of London) Regulations 1990 and shall come into force on 7th March 1990. 2 In these Regulations — “ the Act ” means the Local Government Finance Act 1988; “community charge demand notice” means a demand notice within the meaning of Part III of the Community Charges (Administration and Enforcement)Regulations 1989 which is given by the Common Council (including such a notice given pursuant to the Community Charges (Co-owners) Regulations 1990 ); “rate demand notice” means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 which is given by the Common Council (including such a notice given pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (joint owners and occupiers)); “the relevant charge” in relation to a notice means the amount set by the Common Council under section 32, 34 or 35 of the Act which is applicable to the notice, or which would be so applicable but for any provision of the Personal Community Charge (Relief) (England) Regulations 1990 ; “the relevant year” in relation to a notice means the chargeable financial year to which the demand for payment made by it relates; “the special grant report” means the report made on 20th December 1989 by the Secretary of State for Education and Science and on 21st December 1989 by the Secretary of State for the Environment under section 146 of the Local Government and Housing Act 1989 ; and “specific grants” means grants or subsidies which fall to be credited to revenue account and which are paid out of monies provided by Parliament, other than grants or subsidies which fall to be paid into a collection fund under section 90(1) of the Act. Content of demand notices, etc. 2 1 A community charge demand notice shall — a where it relates to a personal community charge and the amount demanded under it is not calculated by reference to section 13 of the Act, contain the matters specified in Part I of Schedule 1, b where it relates to a personal community charge and the amount demanded under it is calculated by reference to section 13 of the Act, contain the matters specified in Part II of that Schedule; c where it relates to a standard community charge contain the matters specified in Part III of that Schedule; d where it relates to a collective community charge contain the matters specified in Part IV of that Schedule. 2 Part V (interpretation, etc.) of Schedule 1 shall have effect for the purposes of Parts I to IV of that Schedule. 3 A rate demand notice shall contain the matters specified in Schedule 2. 4 The Common Council must supply the information specified in Part I of Schedule 3 when it serves a community charge demand notice, and must supply the information specified in Part II of that Schedule when it serves a rate demand notice; and Part III of that Schedule (interpretation, etc.) shall have effect for the purposes of those Parts I and II. Invalid notices 3 1 Where — a a notice is invalid because it does not comply with regulation 2(1), b the failure so to comply was due to a mistake, and c the amounts required to be paid under the notice were demanded in accordance with Part III of the Community Charges (Administration and Enforcement) Regulations 1989 (as may be applied in any case by the Community Charges (Co-owners) Regulations 1990), the requirement to pay those amounts shall nevertheless have effect as if the notice were valid. 2 Where — a a notice is invalid because it does not comply with regulation 2(3), b the failure so to comply was due to a mistake, and c the amounts required to be paid under the notice were demanded in accordance with Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as may be applied in any case by Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990), the requirement to pay those amounts shall nevertheless have effect as if the notice were valid. 3 Where a requirement to pay an amount under an invalid notice has effect by virtue of paragraph (1) or (2), the Common Council shall as soon as practicable after the mistake is discovered issue to the chargeable person or ratepayer concerned a statement of the matters which were not contained in the notice and which should have been so contained. Supply of information by precepting authorities 4 1 In order that the Common Council may fulfil the duty under regulation 2 to have matters contained in a community charge demand notice issued by it in relation to a chargeable financial year, and to supply information with such a notice or a rate demand notice, subject to paragraphs (3) to (7) every precepting authority shall, when it issues a precept to the Common Council for the year (whether original or substitute), supply the Council with the information specified in paragraph (2). 2 The information is information, as regards the precepting authority and the precept concerned, as to — a the estimates mentioned in paragraphs 1, 9, 10 and 11 of Part I of Schedule 3; b the matters mentioned in paragraphs 3 and 7 of that Part; c the sum of the amounts of specific grants mentioned in paragraph 2(c) of Part I of Schedule 1 (after division by the relevant population so mentioned); d the sum of the amounts of fees, charges, other income and reserves mentioned in paragraph 3(c) of that Part (after division by the relevant population so mentioned). 3 Information need not be supplied by a precepting authority, as regards the issue of a precept for the chargeable financial year beginning in 1990, with respect to the matter mentioned in paragraph 7 of Part I of Schedule 3. 4 Information need not be supplied by a precepting authority, as regards the issue of a precept for a finacial year beginning in or after 1991, with respect to the estimates mentioned in paragraphs 1, 9 and 11 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a precept issued for the preceding financial year. 5 Information need not be supplied when a substitute precept is issued if it is not one which would require the Common Council to set a substitute amount under section 35 of the Act; but if in such a case the Council subsequently notifies the precepting authority that it has set or proposes to set an amount for its personal community charge by reference to the substitute precept, the precepting authority shall (subject to paragraphs (3), (4), (6) and (7)) supply that information as regards the substitute precept as soon as practicable after that notification is given. 6 Information need not be supplied by a precepting authority as regards the issue of a substitute precept for a financial year insofar as it would be repetitive of information given with respect to the preceding financial year on the occasion of the issue of an earlier precept for the first-mentioned financial year. 7 Information need not be supplied by a precepting authority if, by virtue of the proviso to the definition of “relevant precepting authority” in paragraph 9 of Part III of Schedule 3, it would not fail to be supplied by the Common Council when it serves a demand notice. Supply of information by the National Rivers Authority 5 1 In order that the Common Council may fulfil the duty, under regulation 2 to supply information with a community charge or rate demand notice issued by it in relation to a chargeable financial year, subject to paragraphs (5) to (7) the National Rivers Authority (“the Authority”) shall, when it first issues a levy to the Common Council for the year, supply the Council with the information specified in paragraph (4). 2 In order that the Common Council may fulfil the duty mentioned in paragraph (1), subject to paragraphs (5) to (7) the Authority shall, after it has issued a substitute levy for a year, supply the Common Council with the information specified in paragraph (4) if the Council notifies the body that it has set or proposes to set an amount for its personal community charge by reference to the substitute levy. 3 Information shall be supplied under paragraph (2) as soon as practicable after the notification is given. 4 The information is information, as regards the levy concerned, as to — a the estimates mentioned in paragraph 2 and 10 of Part I of Schedule 3; and b the matter mentioned in paragraph 7 of that Part. 5 Information need not be supplied by the Authority, as regards the issue of a levy for the financial year beginning in 1990, with respect to the matter mentioned in paragraph 7 of Part I of Schedule 3. 6 Information need not be supplied by the Authority, as regards the issue of a levy for a financial year beginning in or after 1991, with respect to the estimate mentioned in paragraph 2 of Part I of Schedule 3 insofar as that information would (by virtue of paragraph 3 of Part III of that Schedule) be repetitive of information given as regards a levy issued for the preceding financial year. 7 Information need not be supplied by the Authority as regards the issue of a substitute levy for a financial year insofar as it would be repetitive of information given with respect to the preceding financial year on the occasion of the issue of an earlier levy for the first-mentioned financial year. Transitional provision 6 1 Subject to paragraph (2), where a precept or levy has been issued to the Common Council before the day on which these Regulations come into force (“the relevant day”), the information which would have been supplied to the Council under regulation 4 or 5 if the regulations were then in force shall be supplied within 7 days of the relevant day. 2 Information need not be supplied under paragraph (1) on or after the relevant day if it was supplied voluntarily before that day. Chris Patten Secretary of State for the Environment 28th February 1990