F5[11. (1) Where a person (in this subsection referred to as the "person concerned")—

(a) ceases to be a liable person in respect of a relevant property,

(b) becomes a liable person in respect of a relevant property, or

(c) changes his or her status as a liable person in respect of a relevant property by virtue of—

(i) ceasing to fall within paragraph (a)(i) of subsection (4) of section 4 but falling within paragraph (a)(ii) of that subsection in respect of such property, or

(ii) ceasing to fall within paragraph (a)(ii) of subsection (4) of section 4 but falling within paragraph (a)(i) of that subsection in respect of such property,

the person concerned (or such other person as the person concerned has authorised in writing to act on his or her behalf for the purposes of this subsection) shall, not later than 10 working days after the date on which the person concerned falls within paragraph (a), (b) or (c), as the case may be, give notice in writing of that fact (and, where the person concerned falls within paragraph (a), particulars known (if any) to the person concerned of the name and address of any person who has become a liable person in respect of the relevant property upon the person concerned ceasing to be a liable person in respect of the relevant property) to the rating authority concerned and in the notice specify that date and the relevant property.

(2) A person who, without reasonable excuse, contravenes subsection (1) shall be guilty of an offence and shall be liable, on summary conviction, to a class A fine.

(3) The Minister may make regulations for the purposes of specifying the information or documents (or copies of documents) which shall accompany a notice under subsection (1) or a notice under that subsection which falls within a class of such notices specified in the regulations.]