763. Delivery and service of documents.

A notice or form which is to be served under the Taxes Acts1 on a person may be either delivered to him or left at his usual or last known place of residence2. Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post3; and, if it is to be given, sent, served or delivered to or on any person by HM Revenue and Customs, it may be served by post addressed to that person: