The Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1991
These Regulations provide for the form and contents of community charge demand notices, and for the contents of rate demand notices, which are issued by charging authorities in England (other than the Common Council of the City of London), and for the information to be supplied with such notices. The Regulations have effect in relation to demand notices issued with respect to financial years beginning on or after 1st April 1991.