414 Service of notices

Service of notices

414  Service 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

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