Part XXVIIIMiscellaneous

Service of notices

414Service of notices

1

The Treasury may by regulations make provision with respect to the procedure to be followed, or rules to be applied, when a provision of or made under this Act requires a notice, direction or document of any kind to be given or authorises the imposition of a requirement.

2

The regulations may, in particular, make provision—

a

as to the manner in which a document must be given;

b

as to the address to which a document must be sent;

c

requiring, or allowing, a document to be sent electronically;

d

for treating a document as having been given, or as having been received, on a date or at a time determined in accordance with the regulations;

e

as to what must, or may, be done if the person to whom a document is required to be given is not an individual;

f

as to what must, or may, be done if the intended recipient of a document is outside the United Kingdom.

3

Subsection (1) applies however the obligation to give a document is expressed (and so, in particular, includes a provision which requires a document to be served or sent).

4

Section 7 of the [1978 c. 30.] Interpretation Act 1978 (service of notice by post) has effect in relation to provisions made by or under this Act subject to any provision made by regulations under this section.