Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2021

Crossheading Administration and enforcement

  • Section 60 Measurement of weight etc
  • Section 61 Payment, collection, recovery
  • Section 62 Reviews and appeals
  • Section 63 Records
  • Section 64 Information and evidence
  • Section 65 Security for tax
  • Section 66 Unincorporated bodies
  • Section 67 Service
  1. Administration and enforcement
  2. Service

Section 67 | Service

From legislation.gov.uk

(1)Anything required to be given to a person (“P”) by or under a provision of this Part may be given by sending it to P or to P's representative by post, addressed to that person's last known address.

(2)Anything given to P's representative is to be treated as having been given to P.

(3)In this section, “representative”, in relation to P, means—

(a)any of P's personal representatives;

(b)any person holding office as receiver in relation to P or any of P's property;

(c)P's trustee in bankruptcy or liquidator;

(d)a trustee (or interim trustee) in a sequestration of P's estate under the Bankruptcy (Scotland) Act 2016;

(e)any other person acting in a representative capacity in relation to P (including under section 69).

PreviousNext
PrivacyTerms