Part 3 U.K. Taxes and duties on importation and exportation: penalties

Miscellaneous and supplementary U.K.

Valid from 27/11/2003

39 Service of notices U.K.

Any notice to be given to any person for the purposes of this Part may be given by sending it by post in a letter addressed to that person or his representative at the last or usual residence or place of business of that person or representative.