11.—(1) An authority may publish a statement on or after the notification date explaining—
(a)the reasons for the authority's council tax increase; and
(b)the likely consequences if the authority's relevant basic amount of council tax for the relevant financial year is not approved.
(2) Any statement published under paragraph (1) must also include—
(a)the matters stated in the notice required to be published under regulation 4, 5, or 6 (as the case may be); and
(b)an explanation that it has been published in pursuance of this regulation.
(3) The statement may also include details of the procedures for obtaining other factual information relating to the authority's council tax or the referendum so far as that information is presented fairly.
(4) The statement must be published not fewer than 28 days before the date on which the referendum will be held.