The Non-Domestic Rating (Persons Required to Supply Information and Service of Notices) (Wales) Regulations 2022
Paragraph 5(1B) of Schedule 9 to the Local Government Finance Act 1988 (“the Act”) provides that a county council or county borough council in Wales (a “billing authority”) may serve a notice on certain persons requiring them to supply information in relation to a hereditament in that billing authority’s area. Those persons include a person who is carrying on a business in relation to that hereditament, of a description specified in regulations made by the Welsh Ministers.