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Changes over time for: Section 115
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Version Superseded: 01/09/1994
Status:
Point in time view as at 05/04/1994. This version of this provision has been superseded.
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Changes to legislation:
Taxes Management Act 1970, Section 115 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes to Legislation
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115 Delivery and service of documents. [1952 s.515(1); 1965 Sch.X 1(1); 1966 Sch.VI 13.] [1969 Sch.XX 16(1)(2).]U.K.
(1)A notice or form which is to be served under the Taxes Acts on a person may be either delivered to him or left at his usual or last known place or residence .
(2)Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post , and, if to be given, sent, served or delivered to or on any person by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners, may be so served addressed to that person—
(a)at his usual or last known place of residence, or his place of business or employment, or
(b)in the case of a company, at any other prescribed place, and in the case of a liquidator of a company, at his address for the purposes of the liquidation or any other prescribed place .
(3)In subsection (2) above “prescribed” means prescribed by regulations made by the Board, and the power of making regulations for the purposes of that subsection shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons .
(4)Notices to be given or delivered to, or served on, the General Commissioners shall be valid and effectual if given or delivered to or served on their clerk .
Modifications etc. (not altering text)
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