Insertion of new regulation 5A (service of notices)
7. After regulation 5 (competent authority), insert—
“Service of notices
5A.—(1) Section 24 (service of documents) of the Interpretation Act applies to the service of notices subject to this regulation and any specific provision made in these Regulations for a particular type of notice.
(2) A notice takes effect when served.
(3) A notice may, subject to paragraph (8) and without prejudice to the application of section 24(2) of the Interpretation Act, be served on a person by sending it to the person by electronic means.
(4) A notice to a partnership may be given to a partner or a person who has the control or management of the partnership business at the address of the principal office of the partnership.
(5) For the purposes of this regulation, the principal office of a company registered outside the United Kingdom, or of a partnership undertaking business outside the United Kingdom, is its principal office within the United Kingdom.
(6) If a person has specified an address in the United Kingdom, other than the person’s address within the meaning of paragraph (4) or section 24 of the Interpretation Act, as the one at which the person or someone on the person’s behalf will accept notices of the same description as a notice, that address is also treated for the purposes of this regulation and section 24 of the Interpretation Act as the person’s address by which service may be effected.
(7) A notice may be sent to a person by electronic means only if—
(a)the person has indicated that notices of the same description as the notice may be given to the person by being sent to an electronic address and in an electronic form specified for that purpose; and
(b)the notice is sent to that address in that form.
(8) A notice sent to a person by electronic means is, unless the contrary is proved, to be treated as having been given at 9am on the working day immediately following the day on which it was sent.
(9) In this regulation—
(a)“electronic address” means any number or address used for the purposes of sending or receiving documents or information by electronic means; and
(b)“notice” means an information notice served under regulation 22 or an enforcement notice.”.