{
  "url": "https://openlegislation.uk/finance-act-2021/section-67",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-67.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/67",
  "kind": "section",
  "number": "67",
  "heading": "Service",
  "text": "(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.\n(2) Anything given to P's representative is to be treated as having been given to P.\n(3) In this section, “representative”, in relation to P, means—\n(a) any of P's personal representatives;\n(b) any person holding office as receiver in relation to P or any of P's property;\n(c) P's trustee in bankruptcy or liquidator;\n(d) a trustee (or interim trustee) in a sequestration of P's estate under the Bankruptcy (Scotland) Act 2016;\n(e) any other person acting in a representative capacity in relation to P (including under section 69).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 67 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 67 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/67",
    "retrieved_at": "2026-10-28T16:58:57.317251+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."
  }
}