# Finance Act 2021, Section 67: Service


(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).

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/section/67 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.