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Taxes Management Act 1970

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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Version Superseded: 01/09/1994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Point in time view as at 05/04/1994. This version of this provision has been superseded. Help about Status

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. Help about Changes to Legislation

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 .

M1(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)

C1 See also the Interpretation Act 1978 (c. 30): “References to service by post.7. Where an Act authorises or requires any document to be served by post (whether the expression “serve” or the expression “give” or “send” or any other expression is used) then, unless the contrary intention appears, the service is deemed to be effected by properly addressing, pre-paying and posting a letter containing the document and, unless the contrary is proved, to have been effected at the time at which the letter would be delivered in the ordinary course of post.”

C2S. 115(1)-(3) applied by Finance Act 1981 (c. 35), s. 134, Sch.17 para.18 (special tax on banking deposits).

C3See Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1) (Oil Taxation Acts) regarding modification in relation to petroleum revenue tax and supplementary petroleum duty

Marginal Citations

M11952 s.515(5); 1965 Sch.X 1(1); 1966 Sch.VI 13.

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