{
  "url": "https://openlegislation.uk/finance-act-2003/section-39",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-39.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/39",
  "kind": "section",
  "number": "39",
  "heading": "Service of notices",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 39 in force at 27.11.2003 by S.I. 2003/2985, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/39",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}