The Community Charges and Non-Domestic Rating (Demand Notices) (England) (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 at section 1(5) provided for the liability ofchargepayers to be suspended until they are served with a demand whichis expressed to take account of the provisions of the 1991 Act.