(1)Anything required to be given to a person (“P”) by or under a provision of this Part may be given by sending it to P or to P's representative by post, addressed to that person's last known address.
(2)Anything given to P's representative is to be treated as having been given to P.
(3)In this section, “representative”, in relation to P, means—
(a)any of P's personal representatives;
(b)any person holding office as receiver in relation to P or any of P's property;
(c)P's trustee in bankruptcy or liquidator;
(d)a trustee (or interim trustee) in a sequestration of P's estate under the Bankruptcy (Scotland) Act 2016;
(e)any other person acting in a representative capacity in relation to P (including under section 69).
Modifications etc. (not altering text)
C1Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
Commencement Information
I1S. 67 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2S. 67 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
