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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- SCHEDULE 5
- Part VII
- Service of notices etc.
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Service of notices etc.
38Any notice, notification or requirement to be served on, given to or made of any person for the purposes of this Part of this Act may be served, given or made by sending it by post in a letter addressed to that person at his last or usual residence or place of business.
39(1)This paragraph applies to directions, specifications and conditions which the Commissioners or an authorised person may give or impose under any provision of this Part.
(2)A direction, specification or condition given or imposed by the Commissioners may be withdrawn or varied by them.
(3)A direction, specification or condition given or imposed by an authorised person may be withdrawn or varied by him or by another authorised person.
(4)No direction, specification or condition shall have effect as regards any person it is intended to affect unless—
(a)a notice containing it is served on him, or
(b)other reasonable steps are taken with a view to bringing it to his attention.
(5)No withdrawal or variation of a direction, specification or condition shall have effect as regards any person the withdrawal or variation is intended to affect unless—
(a)a notice containing the withdrawal or variation is served on him, or
(b)other reasonable steps are taken with a view to bringing the withdrawal or variation to his attention.
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