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

Modifications etc. (not altering text)

C1 Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)

C2 Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.

Miscellaneous and supplementary U.K.

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.

Modifications etc. (not altering text)

C3 Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)

Commencement Information

I1 S. 39 in force at 27.11.2003 by S.I. 2003/2985, art. 2