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