There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 98.
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.
Modifications etc. (not altering text)
C1S. 98 applied (9.3.2021) by Finance Act 2021 (c. 26), s. 99(2), Sch. 19 para. 11(1)
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