The Council Tax (Electronic Communications) (England) Order 2008
Article 2 of this Order amends regulation 35 of the Council Tax (Alteration of Lists and Appeals) Regulations 1993 (“the 1993 Regulations”) in relation to England. It enables notices, in relation to proposals for the alteration of valuation lists (compiled under Chapter II of Part I of the Local Government and Finance Act 1992 (c. 14)) and connected appeals, to be served by means of electronic communication where the person serving the notice has been notified of an address for that purpose. Notices include proposals and other documents (see regulation 35(5)(a) of the 1993 Regulations).