The Community Charges and Non-Domestic Rating (Demand Notices) (City of London) (Amendment) Regulations 1991
The Community Charges (General Reduction) Act 1991 (“the 1991 Act”) reduced the amount set by charging authorities for their personalcommunity charges for the financial year beginning 1st April 1991 by£140 (or such lesser amount as would reduce the amount to £0), and atsection 1(5) provided for the liability of chargepayers to be suspendeduntil they are served with a demand which is expressed to take accountof the provisions of the 1991 Act.