# Finance Act 1996, Paragraph 38


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

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.