# Finance Act 2026, Paragraph 60

Extent: E+W+S+N.I.

(1) Anything that may or must be given, notified or issued to a person (P) under this Part of this Act, or provision made under this Part of this Act, may be given, notified or issued by sending it to P or to P’s representative by post, addressed to P’s, or (as the case may be) P’s representative’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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/60 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.