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) (England) (Amendment) (No. 2) Regulations 1990 and shall come into force on 1st February 1991. 2 In these Regulations “the principal Regulations ” means the Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990 . Amendment of the principal Regulations 2 For regulation 2 of the principal Regulations there shall be substituted the following regulation— Form and content of demand notices, etc. 2 1 Subject to paragraph (2), 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, be in the form specified as (and accordingly contain the matters specified in) form A 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, be in the form specified as (and accordingly contain the matters specified in) form B in that Part; c where it relates to a standard community charge, be in the form specified as (and accordingly contain the matters specified in) form C in that Part; d where it relates to a collective community charge, be in the form specified as (and accordingly contain the matters specified in) form D in that Part. 2 Where a community charge demand notice is served on a person— a after the end of the relevant year; and b at the same time as a community charge demand notice relating to another chargeable financial year not then ended is served on him, paragraph (1) shall apply subject to the modifications referred to in paragraph (3). 3 The modifications are— a that references to the forms specified as forms A, B, and D shall be taken to be references to such part of those forms as remains after the omission of— i the symbol “†” in both places where it occurs; ii the words “But see explanatory note on Government Standard Spending Grant.”; iii the words from “EXPLANATORY NOTES” to “London, SW1P 3EB.”; and iv in the footnotes, the lines beginning with the symbols “****” and “*****”; and b that the reference to the form specified as form C shall be taken to be a reference to such part of that form as remains after the omission of— i the symbol, words and lines mentioned in sub-paragraph (a)(i), (ii) and (iv); and ii the explanatory notes other than those beginning “[NAME OF AUTHORITY]” and “****** STANDARD COMMUNITY CHARGE CLASSES”. 4 Part II of Schedule 1 (calculation and identification of certain matters to be contained in community charge demand notice) and Part III of that Schedule (interpretation, etc.) shall have effect for the purposes of Part I of that Schedule. 5 A rate demand notice shall contain the matters mentioned in Schedule 2. 6 Subject to paragraph (7), an English charging authority must supply the information mentioned in Part I of Schedule 3 when it serves a community charge demand notice, and must supply the information mentioned 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. 7 Nothing in paragraph (6) shall require an English charging authority to supply the information mentioned— a in Part I of Schedule 3 when it serves a community charge demand notice on a person after the end of the relevant year; or b in Part II of Schedule 3 when it serves a rate demand notice on a person after the end of the relevant year. . 3 1 In paragraphs (1)(a) and (2) of regulation 3 of the principal Regulations there shall be inserted after the words “these Regulations” the words “(including that regulation as applied with the modifications mentioned in regulation 2(2))”. 2 In paragraph (3) of regulation 3 of the principal Regulations for the words “regulation 2(3)” there shall be substituted the words “regulation 2(5)”. Michael Heseltine One of Her Majesty’s Principal Secretaries of State 20th December 1990