Article 8 Service of notices and documentsI1

Northern Ireland

(1)

Any document that is required to be sent to the Taxing Master under this Part may be sent –

(a)

by post or by personal delivery to an address specified by the Master; or

(b)

by electronic mail.

(2)

Any notice or document that is required to be sent to a representative under this Part may be sent –

(a)

by post to the postal address given by the representative as their address for service; or

(b)

by electronic mail.

Annotations