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Finance Act 2003
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Finance Act 2003, Section 84 is up to date with all changes known to be in force on or before 01 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.
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84Delivery and service of documentsU.K.
(1)A notice or other document to be served under this Part on a person may be delivered to him or left at his usual or last known place of abode.
(2)A notice or other document to be given, served or delivered under this Part may be served by post.
(3)For the purposes of section 7 of the Interpretation Act 1978 (c. 30) (general provisions as to service by post) any such notice or other document to be given or delivered to, or served on, any person by the Inland Revenue is properly addressed if it is addressed to that person—
(a)in the case of an individual, at his usual or last known place of residence or his place of business;
(b)in the case of a company—
(i)at its principal place of business,
(ii)if a liquidator has been appointed, at his address for the purposes of the liquidation, or
(iii)at any place prescribed by regulations made by the Inland Revenue.
Commencement Information
I1Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)
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