Value Added Tax Act 1994 (c. 23)

Part VI U.K. Supplementary provisions

Supplementary provisions U.K.

98 Service of notices. U.K.

Any notice, notification, requirement or demand to be served on, given to or made of any person for the purposes of this Act may be served, given or made by sending it by post in a letter addressed to that person or his VAT representative at the last or usual residence or place of business of that person or representative.